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 Bal., 9,000 units, 65% completed 34,695 To Finished Goods, 207,000 units Direct materials, 212,000 units @ 445,200 $2.10 Direct labor 437,500 Factory overhead 170,195 Bal., 2 units, 60% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 14,000 units 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 9,000 Equivalent Units Equivalent Units Direct Materials Conversion 0 3,150 Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units 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 tA Conversion $ d. Cost of the units started and completed during the period. $