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 Procesory Department bal. 1,600 units, 39 completed 17440 Goods 29,600 Direct materials 29.000 units 275.500 59.50 Director 00 Factory overhead Bot. 2 units, 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 Asembly Department Equivalent Units of Production for Direct Materials and conversion Costs Whits Et tout Us Directa Coro Inventory in process, beginning Started and completed Transferred to finished Inventory in process, ending Total units C. Costs per equivalent unit for direct materials and conversion Cuisits per valent unit Direct Me Conversion d. Cost of the units started and completed during the period