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., 2,000 units, 65% completed 5,610 To Finished Goods, 46,000 units Direct materials, 47,000 units @ $1.7 79,900 ? Direct labor Factory overhead Bal. 2 units, 40% completed 59,500 23,120 Determine the following: a. The number of units in work in process inventory at the end of the period. 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 Equivalent Units Equivalent Direct Units Whole Units Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period. Equivalent Units of Production: Weighted Average Cost Method The Converting Department of Tender Soft Tissue Company uses the weighted average cost method and had 3,800 units in work in process that were 60% complete at the beginning of the period. During the period, 47,900 units were completed and transferred to the Packing Department. There were 2,100 units in process that were 10% complete at the end of the period. a. Determine the number of whole units to be accounted for and to be assigned costs for the period. units b. Determine the number of equivalent units of production for the period. units