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., 2,000 units, 60% completed Direct materials, 47,000 units $2.10 Direct labor Factory overhead Work in Process-Assembly Department 6,600 To Finished Goods, 46,000 units 98,700 72,900 28,300 Bal., 2 units, 40% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 3,000 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 Inventory in process, beginning Started and completed Transferred to finished goods Whole Equivalent Units Equivalent Units Units Direct Materials Conversion