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 17,440 275,500 84,600 39,258 To Finished Goods, 29,600 units Bal., 1,600 units, 35% completed Direct materials, 29,000 units @9.50 Direct labor Factory overhead Bal, 2 units, 45% 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 is zero or a blank, enter in "O". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Equivalent Units Equivalent Units Direct Materials Conversion Whole Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units