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$.,7,000$ units, $35\%$ completed,$21,875,$To Finished Goods, $161,000$ units$],[$Direct materials, $165,000$ units @ $$1\mathrm{.}90,313,500,],[$Direct labor,$450,300,],[$Factory overhead,$175,180,],[$Bal$.,?$ units, $55\%$ 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

Line Item Description

Inventory in process, beginning

Started and completed

Transferred to finished goods

Inventory in process, ending

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