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., 30,000 units, 40% completed 1,075,500 To Finished Goods, 406,000 units Direct materials, 400,000 units @ $11.25 Direct labor Factory overhead Bal., 2 units, 30% completed Determine the following: 4,500,000 4,012,000 20,060,000 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 is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Item Description Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Whole Equivalent Units Equivalent Units Units Direct Materials Conversion c. Costs per equivalent unit for direct materials and conversion. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period