The charges to Work in process-Assembly Department for a nesind: Illows. Al diect materias are places in procest at be beoiving of preducton. a. The number of units in work in process inventery at the end of the perisd. units b. Equivalent wints of production for direct muterials and cenverion. If an amount is zero or a blank, enter in " 0 ". Work in Process-Assembly Department Fquivalent Units of Production for pirect Materials and Conversion Costs