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 ProcessAssembly Department Bal., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units ? Direct materials, 116,000 units @ $6.25 725,000 Direct labor 145,160 Factory overhead 90,020 Bal. ? units, 25% 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 172b8ffc1f9401b_1 units Question Content Area b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank. Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning fill in the blank f39c05088fe9fc9_1 fill in the blank f39c05088fe9fc9_2 fill in the blank f39c05088fe9fc9_3 Started and completed fill in the blank f39c05088fe9fc9_4 fill in the blank f39c05088fe9fc9_5 fill in the blank f39c05088fe9fc9_6 Transferred to finished goods fill in the blank f39c05088fe9fc9_7 fill in the blank f39c05088fe9fc9_8 fill in the blank f39c05088fe9fc9_9 Inventory in process, ending fill in the blank f39c05088fe9fc9_10 fill in the blank f39c05088fe9fc9_11 fill in the blank f39c05088fe9fc9_12 Total units fill in the blank f39c05088fe9fc9_13 fill in the blank f39c05088fe9fc9_14 fill in the blank f39c05088fe9fc9_15 Question Content Area 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 63e361fb2021040_1 Conversion $fill in the blank 63e361fb2021040_2 d. Cost of the units started and completed during the period.