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, 1,600 units, 35% completed Direct materials, 29,000 units @ $9.50 Direct labor Factory overhead Bal. ? units, 45% completed Cost per equivalent units of $9.50 for Direct Materials and $4.20 for Conversion Costs. 17,440 To Finished Goods, 29,600 units 275,500 84,600 39,258