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, 29,600 units Bal., 1,600 units, 35% completed Direct materials, 29,000 units @ $9.50 17,440 275,500 84,600 39,258 Direct labor Factory overhead Bal. ? units, 45% completed Determine the following: a. The number of units in work in process inventory at the end of the period. [ ] X units UTILS II elumny WULKI PIOCESS Tepi eserl UTILS Lllal llave Deel Slalleul le epal lenL DUL llave HIUL Deel Compleleu, al CI CIUI finished goods. 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 it Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Feedback Check My Work 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 Conversion d. Cost of the units started and completed during the period. Feedback Check My Work Are the equivalent units for materials and conversion the same? Are the total costs for materials and conversion the san