Equivalent Units of Production and Related Costs

The charges to Work in ProcessAssembly 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., 3,000 units, 65% completed	9,180	To Finished Goods, 69,000 units	?
Direct materials, 71,000 units @ $1.50	106,500
Direct labor	132,500
Factory overhead	51,580
Bal., ? units, 75% 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 ecbfe505905801c_1 units

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b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank a8dfcf00afa6f98_1	fill in the blank a8dfcf00afa6f98_2	fill in the blank a8dfcf00afa6f98_3
Started and completed	fill in the blank a8dfcf00afa6f98_4	fill in the blank a8dfcf00afa6f98_5	fill in the blank a8dfcf00afa6f98_6
Transferred to finished goods	fill in the blank a8dfcf00afa6f98_7	fill in the blank a8dfcf00afa6f98_8	fill in the blank a8dfcf00afa6f98_9
Inventory in process, ending	fill in the blank a8dfcf00afa6f98_10	fill in the blank a8dfcf00afa6f98_11	fill in the blank a8dfcf00afa6f98_12
Total units	fill in the blank a8dfcf00afa6f98_13	fill in the blank a8dfcf00afa6f98_14	fill in the blank a8dfcf00afa6f98_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 3eb928008f83f92_1
Conversion	$fill in the blank 3eb928008f83f92_2

d. Cost of the units started and completed during the period. $fill in the blank 3eb928008f83f92_3