Equivalent Units of Production and Related Costs

The charges to Work in ProcessAssembly 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., 6,000 units, 25% completed	11,850	To Finished Goods, 138,000 units	?
Direct materials, 141,000 units @ $1.40	197,400
Direct labor	251,400
Factory overhead	97,725
Bal., ? units, 35% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank e66bb4f73059045_1 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 Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank 07752efd9079030_1	fill in the blank 07752efd9079030_2	fill in the blank 07752efd9079030_3
Started and completed	fill in the blank 07752efd9079030_4	fill in the blank 07752efd9079030_5	fill in the blank 07752efd9079030_6
Transferred to finished goods	fill in the blank 07752efd9079030_7	fill in the blank 07752efd9079030_8	fill in the blank 07752efd9079030_9
Inventory in process, ending	fill in the blank 07752efd9079030_10	fill in the blank 07752efd9079030_11	fill in the blank 07752efd9079030_12
Total units	fill in the blank 07752efd9079030_13	fill in the blank 07752efd9079030_14	fill in the blank 07752efd9079030_15

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	$fill in the blank 402933026079f80_1
Conversion	$fill in the blank 402933026079f80_2

d. Cost of the units started and completed during the period. $fill in the blank 402933026079f80_3