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 @ $2.00 330,000 Direct labor 460,400 Factory overhead 179,005 Bal., ? units, 65% completed ? Question Content Area Determine the following: a. The number of units in work in process inventory at the end of the period. fill in the blank 1 of 1 unitsb. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Item Description Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Inventory in process, beginning 7,000 Inventory in process, beginning 0 Inventory in process, beginning 2,800 Started and completed Started and completed Started and completed Started and completed Transferred to finished goods Transferred to finished goods Transferred to finished goods Transferred to finished goods Inventory in process, ending Inventory in process, ending Inventory in process, ending Inventory in process, ending Total units Total units c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials fill in the blank 1 of 2$ Conversion fill in the blank 2 of 2$ d. Cost of the units started and completed during the period. fill in the blank 1 of 1$