The charges to Work in ProcessAssembly 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 ProcessAssembly Department Bal., 1,600 units, 35% completed 17,440 To Finished Goods, 29,600 units? Direct materials, 29,000 units @ $9.50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal.? units, 45% completed?

Determine the following:

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

B. Equivalent units of production for direct materials and conversion

C. Costs per equivalent unit for direct materials and conversion

D. Cost of the units started and completed during the period