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., 8,000 units, 30% completed 22,560To Finished Goods, 184,000 units Direct materials, 188,000 units o 338,400 $1.80 Direct labor 498,200 Factory overhead 193,700 Bal., 2 units, 45% 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 8,000 Inventory in process, beginning