Equivalent Units of Production and Related Costs

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$.,9,000$ units, $65\%$ completed,$39,015,$To Finished Goods, $207,000$ units$],[$Direct materials, $212,000$ units @ $$1\mathrm{.}80,381,600,],[$Direct labor,$623,100,],[$Factory overhead,$242,310,],[$Bal$.,?$ units, $35\%$ 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 $"0".$

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and

Conversion Costs

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent$],[$Units$],[$Direct$],[$Materials$]],\backslash$table$[[$Equivalent$],[$Units$],[$Conversion$]]],[$Inventory in process, beginning,,,$],[$Started and completed,,,$],[$Transferred to finished goods,,,$],[$Inventory in process, ending,,,$],[$Total units,,,