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., 8,000 units, 50% completed Direct materials, 188,000 units @ $1.40 Direct labor Factory overhead Bal., 2 units, 50% completed Determine the following: 23,600 To Finished Goods, 184,000 units 263,200 441,900 171,900 a. The number of units in work in process inventory at the end of the period. 2,000 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 Units Equivalent Whole Direct Units 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. Costs Per Equivalent Unit Direct Materials $ 21.93 Conversion 51.15 d. Cost of the units started and completed during the period. 841,600