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. Bal., 7,000 units, 60% completed Work in Process-Assembly Department 24,640 To Finished Goods, 161,000 units Direct materials, 165,000 units @ $1.90 313,500 Direct labor Factory overhead 343,500 133,550 Bal., ? units, 70% 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. G