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 Ball, 5,000 units, 45% completed 16,325 To Finished Goods, 115,000 units Direct materials, 118,000 units 188,8001 $1.60 Direct labor 343,200 Factory overhead 133,4001 Bal 2 units, 80% 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 Iran amount is rero or a blank, enter in "O" Work in Process Assembly Department Equivalent Units of Production for Direct Materials and conversion Costs Whole Units equivalent Units Direct Materiais equivalent Units Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Il Total units 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 Conversion d. Cost of the units started and completed during the period