The charges to Work follows. All direct materials are placed Process-Assembly Department for a period, together with information concerning production, are process at the beginning of production. Work in Process-Assembly Department 17,440 275,500 Bal., 1,600 units, 35% completed To Finished Goods, 29,600 units Direct materials, 29,000 units $9.50 Direct labor 84.600 Factory overhead Bal. ? units, 45% completed 39,258 Determine the following: a. The number of units 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 Direct Materials and Conversion Costs Equivalent Units Direct Materials |uivalent Units Conversion Whole Units X process, beginning 1,600 Inventory X 28.000 Started and completed Transferred to finished goods Inventory in process, ending Total units 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