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., 3,000 units, 45% completed Work in Process-Assembly Department 10,125 To Finished Goods, 69,000 units Direct materials, 71,000 units @ $1.80 127,800 Direct labor 194,000 Factory overheadi 75,420 Bal, 2 units, 65% completed i 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 Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending