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., 7,000 units, 30% completed	17,080	To Finished Goods, 161,000 units	?
Direct materials, 165,000 units @ $1.3	214,500
Direct labor	486,900
Factory overhead	189,395
Bal. ? units, 55% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank 067fe200505e002_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 cda5a20c5fe1058_1	fill in the blank cda5a20c5fe1058_2	fill in the blank cda5a20c5fe1058_3
Started and completed	fill in the blank cda5a20c5fe1058_4	fill in the blank cda5a20c5fe1058_5	fill in the blank cda5a20c5fe1058_6
Transferred to finished goods	fill in the blank cda5a20c5fe1058_7	fill in the blank cda5a20c5fe1058_8	fill in the blank cda5a20c5fe1058_9
Inventory in process, ending	fill in the blank cda5a20c5fe1058_10	fill in the blank cda5a20c5fe1058_11	fill in the blank cda5a20c5fe1058_12
Total units	fill in the blank cda5a20c5fe1058_13	fill in the blank cda5a20c5fe1058_14	fill in the blank cda5a20c5fe1058_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 b9fecffd505401c_1
Conversion	$fill in the blank b9fecffd505401c_2

d. Cost of the units started and completed during the period. $fill in the blank b9fecffd505401c_3