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., 6,000 units, 75% completed Direct materials, 141,000 units $1.90 Direct labor Factory overhead Bal., 2 units, 40% completed 26,700 To Finished Goods, 138,000 units 267,900 365,200 142,070 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 is zero or a blank, enter in "0", Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Equivalent Line Item Description Whole. Units Units Equivalent Direct Units Materials Conversion Inventory in process, beginning 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 Equivalent Units Equivalent Whole Direct Units Units Materials Conversion 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. Check My Work Previous