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 Transaction Debit amount Transaction Credit amount Bal., 7,000 units, 60% completed 29,120 To Finished Goods, 161,000 units ? Direct materials, 165,000 units @ $2.00 330,000 Direct labor 460,400 Factory overhead 179,005 Bal., ? units, 65% completed ? Question Content Area Determine the following: a. The number of units in work in process inventory at the end of the period. fill in the blank 1 of 1 units Feedback Area Feedback Question Content Area b