quivalent 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

$\backslash$table$[[$Bal$.,9,000$ units, $30\%$ completed,$26,280,$To Finished Goods, $207,000$ units$],[$Direct materials, $212,000$ units @ $$1\mathrm{.}90,402,800,],[$Direct labor,$551,700,],[$Factory overhead,$214,570,],[$Bal$.,?$ units, $20\%$ 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 is zero or a blank, enter in $"0".$

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and

Conversion Costs

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent$],[$Units$],[$Direct$],[$Materials$]],\backslash$table$[[$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 cen

Costs Per Equivalent Unit

Direct Materials $

Conversion

$

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