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 Direct materials, 116,000 units @ $6.25 Direct labor Factory overhead 45,760 To Finished Goods, 119,400 units 725,000 145,160 90,020 Bal. 2 units, 25% 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 Inventory in process, beginning Started and completed Transferred to finished goods Equivalent Whole Units Equivalent Direct Units Units Materials Conversion 8 000