Equivalent Units of Production and Related Costs The charqes to Work in Process - Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in tprocess at the beginning of production. Determine the following: a. The number of units in work in process inventory at the end of the peried. units fonins. out to finished goods. b. Equivalent units of production for direct materials and corversion. If an amount is zero or a blank, enter in to". Work in Process-Assembly Department Equivalent Units of Production for Direct Moteriais and Conversien Costs c. Costs per equivalent unit for direct materials and conversion. d. Cost of the units started and completed during the period