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., 9,000 units, 40% completed 72,360 To Finished Goods, 41,500 units Direct materials, 40,000 units O $6.80 272,000 Direct labor 80,000 Factory overhead 40.450 Bal., 2 units, 30% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 7,500 units Footback b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in o. Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and conversion Costs whole Units Equivalent Units Equivalent Units Direct Materials Conversion 0 Inventory in process, beginning Started and completed 32.300 32,500 Transferred to finished goods 41,500 . b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "o". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units 9,010 Equivalent Units Equivalent Units Direct Materials Conversion 0 Inventory in process, beginning Started and completed 32.500 33.500 Transferred to finished goods 0 0 41.500 7.500 Inventory in process, ending 7.500 2.250 Total units 49,000 c. Costs per equivalent unit for direct materials and conversion Costs Per Equivalent Unit Direct Materials 6.8 Conversion 2.75 X d. Cost of the units started and completed during the period