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.

Transaction	Debit amount	Transaction	Credit amount
Bal., 7,000 units, 25% completed	14,700	To Finished Goods, 161,000 units	?
Direct materials, 165,000 units @ $1.30	214,500
Direct labor	399,300
Factory overhead	155,240
Bal., ? units, 35% 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 1 of 1 units

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Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

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b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

Line Item Description	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	Inventory in process, beginning	Inventory in process, beginning	Inventory in process, beginning
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	Total units	Total units

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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 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$