Equivatent Unts of Production and Related Costs The charpes to Work in Process-Ausembly Department for a period, together with information concerning production, bre as followit, All direct materials are placed in process at the beginning of producton. Determine the following: a. The number of vinits in work in process inventory st 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 Converslon Costs 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 c. Costs per equivalent unic for direct materials and conversion. If required, round your answers to the nearest cent. d. Cost of the units started and completed during the period