EX 20-11 Equivalent units of production and related costs OBJ. 2 r with infor The charges to Work in Process-Assembly Department for a period, togethe mation concerning production, are as follows. All direct materials are placed in process at the beginning of production. Work in Process-Assembly Department Bal, 900 units, 35% completed Direct materials, 16,000 units@ $21 Direct labor Factory overhead Bal. 2 units, 45% completed 22,450 To Finished Goods, 16,260 units 36,000 101,380 93,416 Determine the following: a. The number of units in work in process inventory at the end of the period. b. Equivalent units of production for direct materials and conversion c. Costs per equivalent unit for direct materials and conversion. d. Cost of the units started and completed during the period