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., 9,000 units, 40% completed Direct materials, 40,000 units @ $6.80 Direct labor Factory overhead Bal., ? units, 30% completed Determine the following: a. The number of units in work in process inventory at the end of the period. units Inventory in process, beginning Started and completed 72,360 To Finished Goods, 41,500 units 272,000 80,000 40,450 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 Equivalent Units Equivalent Units Direct Materials Conversion Units ?

Equivalhnt Units of Production and Related Costs The charges to Work in Frocess - Assembly Department for a penod, together with information conceming production, are as follows. Al direct materials are placed in process at the beginning of production vetermune the following a. The number of units in work in process umentory at the end of the period: units b. Equivalent unts of production for direct materals and convervan. t/ an amount is zeto of a blenk, enter in " O ". Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs