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., 2,000 units, 70% completed Direct materials, 47,000 units @ $1.90 Direct labor Factory overhead Bal., ? units, 55% completed Determine the following: 7,580 To Finished Goods, 46,000 units 89,300 96,600 37,525 a. The number of units in work in process inventory at the end of the period. units ?