Equivalent units of production and related costs: The charges to work in the Process-Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in the process at the beginning of production.

Bal. 9000 units, 40% completed 72,360	to finish goods, 41,500 units ?
Direct materials, 40,000 units @ $6.80 27,2000
Direct Labor 80,000
Factory overhead 40,450
Bal.. ? units 30% completed ?

a. The number of units in work process inventory at the end of the period.

b. Equivalent units of production for direct materials and conversion

c. Cost per equivalent unit for direct materials and conversion.

d. Cost of the units started and completed during the period.