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

$\backslash$table$[[$Bal$.,9,000$ units, $40\%$ completed,$72,360,$To Finished Goods, $41,500$ units$],[$Direct materials, $40,000$ units @ $$6\mathrm{.}80,272,000,],[$Direct labor,$80,000,],[$Factory overhead,$40,450,],[$Bal$.,?$ units, $30\%$ completed,?,$]]$

Determine the following:

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

$\backslash$table$[[,\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, beginning,,,$],[$Started and completed,,,$],[$Transferred to finished goods,,,$],[$Inventory in process, ending,,,$],[$Total units,,,$]]$