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 ProcessAssembly DepartmentBal., 6,400 units, 40% completed45,760To Finished Goods, 119,400 units?Direct materials, 116,000 units @ $6.25725,000 Direct labor145,160 Factory overhead90,020 Bal. ? units, 25% completed?

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Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank a46260fd7066ff5_1 units

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b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Whole UnitsEquivalent Units Direct Materials Equivalent Units ConversionInventory in process, beginningfill in the blank 3c05bcfbbfe8f91_1fill in the blank 3c05bcfbbfe8f91_2fill in the blank 3c05bcfbbfe8f91_3Started and completedfill in the blank 3c05bcfbbfe8f91_4fill in the blank 3c05bcfbbfe8f91_5fill in the blank 3c05bcfbbfe8f91_6Transferred to finished goodsfill in the blank 3c05bcfbbfe8f91_7fill in the blank 3c05bcfbbfe8f91_8fill in the blank 3c05bcfbbfe8f91_9Inventory in process, endingfill in the blank 3c05bcfbbfe8f91_10fill in the blank 3c05bcfbbfe8f91_11fill in the blank 3c05bcfbbfe8f91_12Total unitsfill in the blank 3c05bcfbbfe8f91_13fill in the blank 3c05bcfbbfe8f91_14fill in the blank 3c05bcfbbfe8f91_15

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c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent UnitDirect Materials$fill in the blank f9320f094fe3021_1Conversion$fill in the blank f9320f094fe3021_2

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