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Equivalent Units of Production and Related Costs Work in Process-Assembly Department \begin{tabular}{lr|r} \hline Bal., 6,000 units, 50% completed & 19,800 & To Finished Goods, 138,000 units \\ Direct materials, 141,000 units @ & 197,400 & \\ $1.40 & & \\ Direct labor & 417,100 & \\ Factory overhead & 162,230 & \\ \hline Bal., ? units, 70% completed & ? \end{tabular} 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 Whole Equivalent Units Equivale Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs 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