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 To Finished Goods, 138,000 units ? Bal., 6,000 units, 30% completed Direct materials, 141,000 units @ $1.5 16,200 211,500 437,0001 Direct labor Factory overhead Bal. 2 units, 55% completed 169,945 Determine the following: a. The number of units in work in process inventory at the end of the period. 9,000 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 Units Equivalent Units Equivalent Units Direct erials Conversion Inventory in process, beginning 6,000 4.200 Started and completed 132,000 132,000 132,000 Transferred to finished goods 138,000 132.000 136,200 Inventory in process, ending 9,000 9,000 4,950 Total units 147,000 141,000 141,150 c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct 1.5 Materials Conversion $ 4.3 d. Cost of the units started and completed during the period. $ 765,600