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 b005c7038ff4051_1 units