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., 5,000 units, 75% completed 21,625 To Finished Goods, 115,000 units Direct materials, 118,000 units @ $2.00 236,000 Direct labor 273,800 Factory overhead 106,525 Bal. 2 units, 50% completed Determine the following: a. The number of units in work in process inventory at the end of the period. units 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 Inventory in process, beginning Started and completed Transferred to finished goods Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, ending Total units