Equivalent Units of Production and Related Costs The charges to Work in Process-Assembly 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 Process-Assembly Department Bal., 7,000 units, 60% completed 26,740 To Finished Goods, 161,000 units Direct materials, 165,000 units @ $1.3 214,500 Direct labor 533,000 Factory overhead 207,250 Bal. ? units, 70% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 11,000 units b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and conversion Costs Whole Units Equivalent Units Equivalent Units Direct Materials Conversion 0 Inventory in process, beginning 7,000 154,000 Started and completed 154,000 154,000 Transferred to finished goods 161,000 11,000 154,000 11,000 Inventory in process, ending Total units 172,000 165,000 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 $ 1.3 Conversion d. Cost of the units started and completed during the period