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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. 2 Work in Process-Assembly Department Bal., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units Direct materials, 116,000 units $6.25 725,000 Direct labor 145,160 Factory overhead 90,020 Bal 2 units, 25% completed Determine the following: 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 Equivalent Units Conversion Whole Units 6,400 113,000 113,000 113,000 Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending 119.400 3,000 3,000 Total units 122,400