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., 3,000 units, 55% completed 8,970 To Finished Goods, 69,000 units Direct materials, 71,000 units @ 142,000 $2.00 Direct labor 94,900 Factory overhead 36,865 Bal., 2 units, 40% 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 Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units C. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Work in Process Assembly Department Bal 3,000 units 55% completed B. Goodt. 69.000 Direct, 71,000 107.000 12.00 Direct labor 94.900 Factory Overhead 35660 Bali 40% come Determine the following: a. Tenho work eventory of the period oficio de conversion. If none is pret Work in Processembly Department events of Production Direct Materials Conversion costs whole et Units Events tits Direct Materials Con non being There worth Covent Converse www Cher 8