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

$\backslash$table$[[$Bal$.,5,000$ units, $50\%$ completed,$12,000$ To Finished Goods, $115,000$ units$],[$Direct materials, $118,000$ units @ $$1\mathrm{.}30,153,400],[$Direct labor,$197,900],[$Factory overhead,$76,900]]$

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 is zero or a blank, enter in $"0".$

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and

Conversion Costs

Line Item Description

Inventory in process, beginning

Started and completed

Transferred to finished goods

Inventory in process, ending

Total units

Equivalent

Units Equivalent

Whole

Direct Units

Units Materials

Conversion

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent$],[$Units$],[$Direct$],[$Materials$]],\backslash$table$[[$Equivalent$],[$Units$],[$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

Conversion

d$.$ Cost of the units started and completed during the period.