1. I ONLY NEED HELP WITH PART D! Thanks!

2. Equivalent Units of Production and Related Costs

   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 Process-Assembly Department
   Bal., 3,000 units, 60% completed	11,760	To Finished Goods, 69,000 units	?
   Direct materials, 71,000 units @ $1.4	99,400
   Direct labor	230,700
   Factory overhead	89,700
   Bal. ? units, 80% completed	?

   Determine the following:

   a. The number of units in work in process inventory at the end of the period. units

   Feedback

   Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.

   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 Units	Equivalent Units Direct Materials	Equivalent Units Conversion
   Inventory in process, beginning
   Started and completed
   Transferred to finished goods
   Inventory in process, ending
   Total units

   Feedback

   When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

   c. The rate used to allocate costs between completed and partially completed production.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. $