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., 3,000 units, 70% completed Direct materials, 71,000 units @ $1.70 Direct labor Factory overhead Bal., 2 units, 35% completed Determine the following: 13,290 To Finished Goods, 69,000 units 120,700 207,600 80,730 a. The number of units in work in process inventory at the end of the period. 5,000 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 Equivalent Units Conversion Inventory in process, beginning 3,000 2,100 X Started and completed 66,000 66,000 66,000 Transferred to finished goods 69,000 66,000 Inventory in process, ending 5,000 5,000 69,000 X 1,750 Total units 74,000 71,000 70,750 X 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. Costs Per Equivalent Unit 1.70 Direct Materials Conversion $ 4.07 X