Equivalent Units of Production and Related Costs

The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in ProcessAssembly Department
Bal., 6,400 units, 40% completed	45,760	To Finished Goods, 119,400 units	?
Direct materials, 116,000 units @ $6.25	725,000
Direct labor	145,160
Factory overhead	90,020
Bal. ? units, 25% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank b50ac303a034ffd_1 units

b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Work in Process-Assembly Department
Equivalent Units of Production for Direct Materials and Conversion Costs
	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank 7c926e006f9ffb8_1	fill in the blank 7c926e006f9ffb8_2	fill in the blank 7c926e006f9ffb8_3
Started and completed	fill in the blank 7c926e006f9ffb8_4	fill in the blank 7c926e006f9ffb8_5	fill in the blank 7c926e006f9ffb8_6
Transferred to finished goods	fill in the blank 7c926e006f9ffb8_7	fill in the blank 7c926e006f9ffb8_8	fill in the blank 7c926e006f9ffb8_9
Inventory in process, ending	fill in the blank 7c926e006f9ffb8_10	fill in the blank 7c926e006f9ffb8_11	fill in the blank 7c926e006f9ffb8_12
Total units	fill in the blank 7c926e006f9ffb8_13	fill in the blank 7c926e006f9ffb8_14	fill in the blank 7c926e006f9ffb8_15

c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank 23ede1f7106b048_1
Conversion	$fill in the blank 23ede1f7106b048_2

d. Cost of the units started and completed during the period.