$\backslash$table$[[$Bal$.,30,000$ units, $40\%$ completed,$1,075,500,$To Finished Goods, $406,000$ units$],[$Direct materials, $400,000$ units @ $$11\mathrm{.}25,4,500,000,],[$Direct labor,$4,012,000,],[$Factory overhead,$20,060,000,],[$Bal$.,?$ units, $30\%$ completed,?,$]]$

Determine the following:

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

$x$ 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.

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$[[$quivalent Units$],[$Conversion$]]],[$Inventory in process, beginning,$,,],[$Started and completed,,,$],[$Transferred to finished goods,,,$],[$Inventory in process, ending,,,$],[$Total units,,,$]]$