Equivalent Units of Production and Related D 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., 7,000 units, 70% completed Direct materials, 165,000 units $1.50 Direct labor Factory overhead Bal.. 2 units, 30% completed Determine the following: 21,770 To Finished Goods, 161,000 units 247,500 286,000 111,600 a. The number of units in work in process inventory at the end of the period. unitx Check My Work 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 Line Item Description Inventory in process, beginning Whole Units 3,000 Started and completed Tard to find Inventory in process, ending total units Equivalent Units Equivalent Direct Units Materials Conversion Feedback Check My Work When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion. 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 21,770 X Conversion Check My Work