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 17,440 275,500 To Finished Goods, 29,600 units Bal., 1,600 units, 35% completed Direct materials, 29,000 units $9.50 Direct labor Factory overhead Bal, 2 units, 45% completed 84,600 39,258 Determine the following a. The number of units in work in process Inventory at the end of the perlod 1,000 units