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 To Finished Goods, 161,000 units ? 14,175 247,500 Bal., 7,000 units, 25% completed Direct materials, 165,000 units @ $1.50 Direct labor Factory overhead Bal. ? units, 55% completed 273,700 106,490 Determine the following: a. The number of units in work in process inventory at the end of the period. 11,000 units Feedback Check My Work Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods. b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "O". 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 7,000 0 4,550 X Started and completed 154,000 154,000 154,000 Transferred to finished goods 161,000 154,000 158,550 X Inventory in process, ending 11,000 11,000 5,500 X Total units 172,000 165,000 164,050 X 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 1.5 Conversion d. Cost of the units started and completed during the period. $ 954,800X