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, $55\%$ completed,$30,160,$To Finished Goods, $184,000$ units$],[$Direct materials, $188,000$ units @ $$1\mathrm{.}90,357,200,],[$Direct labor,$492,800,],[$Factory overhead,$191,700,],[$Bal$.,?$ units, $45\%$ 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

$\backslash$table$[[$Line Item Description,$\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent$],[$Units$],[$Direct$],[$Materials$]],\backslash$table$[[$Equivalent$],[$Units$],[$Conversion$]]],[$Inventory in process, beginning,,,$],[$Started and completed,,,$],[$Transferred to finished goods,,,$],[$Inventory in process, ending,,,$],[,,,]]$