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. Bal., 4,000 units, 40% completed Direct materials, 94,000 units @ $1.30 Direct labor Factory overhead Bal, 2 units, 75% completed Determine the following: Work in Process-Assembly Department 10,000 To Finished Goods, 92,000 units 122,200 218,600 85,080 a. The number of units in work in process inventory at the end of the period. X units Feedback Check My Work Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods. 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 Units Equivalent Units Whole Direct Check My Work Previous Next 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 Units Equivalent Whole Line Item Description Units Direct Materials Conversion Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Feedback Check My Wan 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