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. Bal., 3,000 units, 45% completed Direct materials, 71,000 units @ $1.70 Direct labor Factory overhead Bal., 7 units, 40% completed Determine the following: Work in Process-Assembly Department 9,825 To Finished Goods, 69,000 units 120,700 190,600 74,070 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-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Equivalent. Units Equivalent Whole Direct Units Units Materials Conversion Line Item Description Inventory in process, beginning Started and completed Transferred to finished goods. BE