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Equivalent 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, 2,000 units, 65% completed 8,660|To Finished Goods, 46,000 units Direct materials, 47,000 units $1.6 75,200 Direct labor 149,700 Factory overhead 58,2001 Bal. 2 units, 50% 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 box does not require an entry, leave it blank. Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and conversion Costs Equivalent Units Direct Materials Whole Units Equivalent Units Conversion 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