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 process at the beginning of production. 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. 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