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, 75% completed Direct materials, 47,000 units o 12.10 Direct labor Factory overhead Bal, 2 units, 20% completed Determine the following Work in Process Assembly Department 7.950 to Finished Goods, 45,000 units 98,700 87,700 34,070 a. The number of units in work in process inventory at the end of the period. units 4 b. Equivalent units of prodution for direct materials and conversion. If an amount is zaro or a blank, enter in Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Equivalent Units Equivalent Units Units Direct Haterials Conversion Inventory in process, beginning Shitet and complated