Please solve.

he 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 ProcessAssembly Department
Bal., 1,600 units, 35% completed	17,440	To Finished Goods, 29,600 units	?
Direct materials, 29,000 units @ $9.50	275,500
Direct labor	84,600
Factory overhead	39,258
Bal. ? units, 45% completed	?

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Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank b73d7c07efe4fdf_1 units

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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.

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b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

	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

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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.

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c. Costs per equivalent unit for direct materials and conversion.

	Costs Per Equivalent Unit
Direct Materials
Conversion

d. Cost of the units started and completed during the period.