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

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 box does not require an entry, leave it blank.

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and

Conversion Costs

Inventory in process, beginning

Started and completed