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., 4,000 units, 30% completed 9,160 To Finished Goods, 92,000 units Direct matenals, 94,000 units $1.30 Direct labor 122,200 Factory overhead Bal, 2 units, 30% completed Determine the following 233,400 90,700 a. The number of units in work in process inventory at the end of the penod units I. Equivalent units of production for rect materials and conversion. If an amount is zero or Maker 1979 Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Inventory in press, Ieginnings Started and completed Transferred to fished goods Units Whole Equivalent Units Equivalent Units Direct Materials Conversion