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., $6,000$ units, $35\%$ completed $14,010$ To Finished Goods, $138,000$ units $?$

Direct materials, $141,000$ units @ $$1\mathrm{.}6225,600$

Direct labor $234,000$

Factory overhead $90,990$

Bal. $?$ units, $60\%$ completed $?$

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Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

fill in the blank $93$b$911$ffc$05$bfb$8\_1$

$9,000$

units

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b$.$ Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and Conversion Costs

Whole

Units Equivalent

Units

Direct

Materials

Equivalent

Units

Conversion

Inventory in process, beginning fill in the blank $6$eb$016$f$53$fcdf$88\_1$

fill in the blank $6$eb$016$f$53$fcdf$88\_2$

fill in the blank $6$eb$016$f$53$fcdf$88\_3$

Started and completed fill in the blank $6$eb$016$f$53$fcdf$88\_4$

fill in the blank $6$eb$016$f$53$fcdf$88\_5$

fill in the blank $6$eb$016$f$53$fcdf$88\_6$

Transferred to finished goods fill in the blank $6$eb$016$f$53$fcdf$88\_7$

fill in the blank $6$eb$016$f$53$fcdf$88\_8$

fill in the blank $6$eb$016$f$53$fcdf$88\_9$

Inventory in process, ending fill in the blank $6$eb$016$f$53$fcdf$88\_10$

fill in the blank $6$eb$016$f$53$fcdf$88\_11$

fill in the blank $6$eb$016$f$53$fcdf$88\_12$

Total units fill in the blank $6$eb$016$f$53$fcdf$88\_13$

fill in the blank $6$eb$016$f$53$fcdf$88\_14$

fill in the blank $6$eb$016$f$53$fcdf$88\_15$

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c$.$ Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit

Direct Materials $fill in the blank a$38885$f$2$fff$3017\_1$

Conversion $fill in the blank a$38885$f$2$fff$3017\_2$

d$.$ Cost of the units started and completed during the period.

$fill in the blank a$38885$f$2$fff$3017\_3$