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. Bal., 7,000 units, 55% completed Direct materials, 165,000 units @ $1.80 Work in Process-Assembly Department 19,145 To Finished Goods, 161,000 units 297,000 Direct labor Factory overhead 209,400 81,3901 Bal., 2 units, 40% completed 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 "O". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units The rate used to allocate costs between completed and partially completed production. 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 Conversion d. Cost of the units started and completed during the period. $