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., 6,400 units, 40% completed Work in Process-Assembly Department 45,760 To Finished Goods, 119,400 units 725,000 Direct materials, 116,000 units @ $6.25 Direct labor Factory overhead Bal.? units, 25% completed Determine the following: 145,160 90,020 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 Whole Units Direct Units Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Conte c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period.