Equivalent Units of Production and Related Costs The charges to Work in Process-Assembly Department for a period, together with information conceming production, are as follows. All direct materials are placed in process at the beginning of production. Bal., 7,000 units, 30% completed Direct materials, 165,000 units $1.90 Direct labor Factory overhead Work in Process-Assembly Department 17,500 To Finished Goods, 161,000 units 313,500 245,200 95,420 Bal., 2 units, 30% 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 "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