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., 7,000 units, 40% completed Direct materials, 165,000 units @ $1.30 Direct labor Factory overhead 20,860 To Finished Goods, 161,000 units 214,500 534,000 207,600 ? Bal., 2 units, 60% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 11,000 units Feedback Check My Work Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods. 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 Equivalent Line Item Description Units Equivalent Whole Direct Units Units Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Feedback Check My Work 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 Conversion d. Cost of the units started and completed during the period. Feedback Check My Work Feedback Check My Work