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 in process at the beginning of production. Work in Process-Assembly Department Bal., 1,600 units, 35% completed 17,440 275,500 To Finished Goods, 29,600 units Direct materials, 29,000 units $9.50 84,600 Factory overhead esz'6E Bal. 2 units, 45%% completed 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 Whole Units Equivalent Units Equivalent Units Direct Materials Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units