Equvalent Units of Production and Related Costs The charges to Work in Process-Assembly Depsitment for a peniod, together with informsbon conceming production, are as follows. All direet matenale are placed in process at the beginning of production. Determine the folowing: 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 box does not require an entry, leave it blank. 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. d. Cost of the units started and completed dunng the period