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$.,8,000$ units, $30\%$ completed,$20,400,$To Finished Goods, $184,000$ units$],[$Direct materials, $188,000$ units @ $$1\mathrm{.}80,338,400,],[$Direct labor,$371,700,],[$Factory overhead,$144,540,],[$Bal$.,?$ units, $80\%$ completed,?,$]]$

Determine the following:

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

$12,000vv$ units

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, beginni,,,$],[$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 cent.

Costs Per Equivalent Unit

$\backslash$table$[[$Direct Materials,$$,x$