Exquivalent Units of Production and Related Costs The charges to Work in Process-Assembly 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 Process-Assembly Department Bal, 3,000 units, 45% To Finished Goods, 69,000 units 7,815 completed Direct materials, 92,300 71,000 units $1.30 Direct labor 155,500 Factory overhead 60,415 Bal. 2 units, 40% completed Determine the following 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 Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Whole Units Equivalent Units Direct Materials Equivalent Units Conversion c. Costa per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period. Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information conning production, are as fuos. Al et materies are placed in process at the beginning of Work in Process-Assembly Department Bel, 3,000 units, 25% completed 7.200 Finished Goods, 3,000 units Direct materials, 127,800 71,000 units St. Direct labor Factory overheat 133,400 51.850 Bel 7 units, 60% completed Cest per equivalent units of $1.80 for Direct Materials and $2.60 for Conversion Costs a. Based on the above data, determine the afferent d If required, round your indem calculatiems to two decimal p 1. Cost of beginning work in process inventory completed this period 2. Cost of units transferred to finished goods during the d 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory, rounded to the b. Did the production costs change from the printing? 0000 Assuming that the direct materials at per unit did not change from the precating period, dd the conversion case, decrease, the charges to Work in Process-Baking Department for a period as well as information conceming production are as folows. The taking Department uses the average ct method, and a dret mater pa precio Work in Process-Baking Department Bal, 3,000 units, 30% completed Direct materials, 21,900 Direct laber Factory overhead 8470 Finished Goods 21,400 92,418 50,05a 25,78 Bal, 3,300 units, 70% completed If required, mund cost per equivalent unit answer to two decimal places a. Determine the number of whele uns to be accounted for and to be assigned costs unts b. Determine the number of equivalent units of production units Determine the perventu per equivalent unit d. Determine the cost of the units transferred to Finished Goods Determine the cost of units in ending Work in Process