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, 35% completed Work in Process-Assembly Department 22,120 To Finished Goods, 161,000 units 313,500 Direct materials, 165,000 units @ $1.90 Direct labor Factory overhead Bal., ? units, 45% completed Determine the following: 459,100 178,550 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 "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Item Description Whole Units Equivalent Units Direct Materials Inventory in process, beginning 7,000 Equivalent Units Conversion 4,550 Started and completed 154,000 154,000 154,000 Transferred to finished goods 161,000 158,550 Inventory in process, ending 11,000 11,000 4,950 Total units 172,000 163,500 Feedback Check My Work When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion. C. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Direct Materials Conversion Costs Per Equivalent Unit d. Cost of the units started and completed during the period.