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., 3,000 units, 35% completed	7,710	To Finished Goods, 69,000 units	?
Direct materials, 71,000 units @ $1.80	127,800
Direct labor	123,900
Factory overhead	48,180
Bal. ? units, 75% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank 7c4696038057fa9_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 e3b1a5001f8efe3_1	fill in the blank e3b1a5001f8efe3_2	fill in the blank e3b1a5001f8efe3_3
Started and completed	fill in the blank e3b1a5001f8efe3_4	fill in the blank e3b1a5001f8efe3_5	fill in the blank e3b1a5001f8efe3_6
Transferred to finished goods	fill in the blank e3b1a5001f8efe3_7	fill in the blank e3b1a5001f8efe3_8	fill in the blank e3b1a5001f8efe3_9
Inventory in process, ending	fill in the blank e3b1a5001f8efe3_10	fill in the blank e3b1a5001f8efe3_11	fill in the blank e3b1a5001f8efe3_12
Total units	fill in the blank e3b1a5001f8efe3_13	fill in the blank e3b1a5001f8efe3_14	fill in the blank e3b1a5001f8efe3_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 c0d5f0023f82fe5_1
Conversion	$fill in the blank c0d5f0023f82fe5_2

d. Cost of the units started and completed during the period. $fill in the blank c0d5f0023f82fe5_3