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 9,885 134,900 To Finished Goods, 69,000 units Bal., 3,000 units, 45% completed Direct materials, 71,000 units @ $1.9 Direct labor Factory overhead Bal. 2 units, 35% completed 164,900 64,120 Determine the following: a. The number of units in work in process inventory at the end of the period units