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 Ba, 9,000 units, 65% completed Direct materials, 212,000 units $1.6 Direct labor Factory overhead Bal. 2 units, 20% completed 38,385 339,200 To Finished Goods, 207,000 units 646,100 251,280 Determine the following: 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 Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Started and completed Traneferred to finishad.oods