Equivalent Units of Production and Related Costs

Work in Process$-$Assembly Department

Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

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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

c$.$ Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit

Direct Materials

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d$.$ Cost of the units started and completed during the period.

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