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, 35% 16,325 To Finished Goods, 115,000 completed units Direct materials, 118,000 224,200 units $1.90 Direct labor 358,200 Factory overhead 139,290 Bal? units, 65% 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 Line Item Description Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Equivalent Units Equivalent Whole Direct Units Units Materials Conversion 6. Ce per unit for direct materials and conversion. If required, round your answers to the nearest cent Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period