EX 3-11 Equivalent units of production and related costs Obi. 2 The charges to Work in ProcessAssembly 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 ProcessAssembly Department Ba|., 9,000 units, 40% completed 72,360 To Finished Goods, 41,500 units Direct materials, 40,000 units @ $6.80 272,000 Direct labor 80,000 Factory overhead 40,450 Ba|., 2 units, 30% completed ? Determine the following: a. The number of units in vvork in process inventory at the end of the, pet 11:3 b. Equivalent units of production for direct materials and conversion c. Costs per equivalent unit for direct materials and conversion (1. Cost of the units started and completed during the period