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

Bal., $6,400$ units, $40\%$ completed $45,760$ To Finished Goods, $119,400$ units $?$

Direct materials, $116,000$ units @ $$6\mathrm{.}25725,000$

Direct labor $145,160$

Factory overhead $90,020$

Bal. $?$ units, $25\%$ completed $?$

Question Content Area

Determine the following:

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

fill in the blank $94$c$07607106$efce$\_1$

units

Question Content Area

b$.$ Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

Work in Process$-$Assembly Department

Equivalent Units of Production for Direct Materials and Conversion Costs

Whole

Units Equivalent

Units

Direct

Materials

Equivalent

Units

Conversion

Inventory in process, beginning fill in the blank $7$fdc$2$e$036$fe$7055\_1$

fill in the blank $7$fdc$2$e$036$fe$7055\_2$

fill in the blank $7$fdc$2$e$036$fe$7055\_3$

Started and completed fill in the blank $7$fdc$2$e$036$fe$7055\_4$

fill in the blank $7$fdc$2$e$036$fe$7055\_5$

fill in the blank $7$fdc$2$e$036$fe$7055\_6$

Transferred to finished goods fill in the blank $7$fdc$2$e$036$fe$7055\_7$

fill in the blank $7$fdc$2$e$036$fe$7055\_8$

fill in the blank $7$fdc$2$e$036$fe$7055\_9$

Inventory in process, ending fill in the blank $7$fdc$2$e$036$fe$7055\_10$

fill in the blank $7$fdc$2$e$036$fe$7055\_11$

fill in the blank $7$fdc$2$e$036$fe$7055\_12$

Total units fill in the blank $7$fdc$2$e$036$fe$7055\_13$

fill in the blank $7$fdc$2$e$036$fe$7055\_14$

fill in the blank $7$fdc$2$e$036$fe$7055\_15$

Question Content Area

c$.$ Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit

Direct Materials $fill in the blank ef$8664$fb$3012$f$96\_1$

Conversion $fill in the blank ef$8664$fb$3012$f$96\_2$

d$.$ Cost of the units started and completed during the period.

$fill in the blank ef$8664$fb$3012$f$96\_3$