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., 6,000 units, 55% completed Work in Process-Assembly Department 22,890 To Finished Goods, 138,000 units Direct materials, 141,000 units @ $2 282,000 348,500 135,550 Direct labor Factory overhead Bal. 2 units, 40% completed 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 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 Whole Units Units Equivalent Direct Materials Conversion Units Inventory in process, beginning Started and completed Transferred to finished goods Previous Next 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 Whole Units Equivalent Direct Units Materials Conversion Units 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. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period.