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 Balance, 5,000 units, 35% completed 10,475 To finished Goods, 105,500 units Direct Materials, 108,000 units @ $1.50 162,000 Direct labor 145,300 Factory overhead 47,525 Balance?? Units, 45% complete ? Determine the following: a. The number of units in work in process inventory at the end of the period b. Equivalent units of production for direct materials and conversion. c. Costs per equivalent unit for direct materials and conversion. d. Cost of the units started and completed during the period