The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows. All direct m Work in Process-Assembly Department Bal., 9,000 units, 40% completed Direct materials, 40,000 units @ $6.80 Direct labor Factory overhead Bal., ? units, 30% completed 72,360 To Finished Goods, 41,500 units 272,000 80,000 40,450 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 Whole Equivalent Units Equivalent Units Direct Materials Conversion Units Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units c. Costs per equivalent unit for direct materials and conversion. Costs Per Equivalent Unit Direct Materials ?