Equivalent Units of Production and Retated Costs work in ina... Oetermine the following a. The number of aritis in work in process inventory at the end of the period. units Work in process Aswenbly bepartment Equivalent thits of Brofluction for Direct Materials and Conversioe Costs Detiertine the following: a. The number of unts in wark in process amventory ot the end of the period. ints B. Fquivolent urvis of probutbon for drect materials and converion. If an amount is zero or a blank, eqter in "o", Woek in trocess Assembly Department Fqualyaleat Units of Froduction for Direct Materials and Conversion Costs