Equivalent Units of Production and Related Costs The charges to Work in ProcessiAssembly 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 ProcessAssembly Department Ba|., 7,000 units, 25% completed 13,475 To Finished Goods, 161,000 units '2 Direct materials, 165,000 units @ 214,500 $1.30 Direct labor 324,600 Factory overhead 126,165 Ba|., 3 units, 70% completed ? Determine the following: a. The number of units in work in process inventory at the end of the period. b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in ProcessAssembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning C] C] Started and completed C] C] Transferred to finished goods C] C] Inventory in process, ending [:] [:] Total u n its C] C] WEBB 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 15:] Conversion 15:] (1. Cost of the units started and completed during the period. 5