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., 5,000 units, 30% completed Direct materials, 118,000 units @ $2.10 Direct labor Factory overhead Bal.,? units, 25% completed Determine the following: 13,200 To Finished Goods, 115,000 units 247,800 158,000 61,450 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 Equivalent Line Item Description Whole Units Units Equivalent Direct Units Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending