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, 9,000 units, 40% completed Direct materials, 40,000 units $6.00 72,360 To Finished Goods, 41,500 units 272,000 Direct labor Factory overhead Bal, 7 units, 30% completed Determine the folowing: 80,000 40,450 a. The number of units in work in process inventory at the end of the period. X 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 Whole Equivalent Units Equivalent 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 Work When are materials added in the process? How does that affect the number of equivalent units in beginning work in proces process? For units to be completed they have to be complete with respect to both materials and conversion. c. Costs per equivalent unit for direct materials and conversion. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period. Feedback