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 Bal., 5,000 units, 65% completed Direct materials, 118,000 units $1.70 20,850 To Finished Goods, 115,000 units 200,600 Direct labor Factory overhead Bal., 2 units, 25% completed Determine the following: 335,800 130,575 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 Equivalent Whole Line Item Description: Units Units Equivalent Direct Materials Conversion Units Inventory in process, beginning