The charges to Work in ProcessAssembly 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 DepartmentTransactionDebit amountTransactionCredit amountBal., $6,000$ units, $25\%$ completed$15,450$To Finished Goods, $138,000$ units?Direct materials, $141,000$ units @ $$2\mathrm{.}10296,100$ Direct labor$206,300$ Factory overhead$80,200$ Bal., $?$ units, $75\%$ completed? Question Content AreaDetermine the following:a$.$ The number of units in work in process inventory at the end of the period.fill in the blank $1$ of $1$ unitsQuestion Content Areab. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in $"0".$Work in Process$-$Assembly DepartmentEquivalent Units of Production for Direct Materials and Conversion CostsLine Item DescriptionWholeUnitsEquivalentUnitsDirectMaterialsEquivalentUnitsConversionInventory in process, beginningInventory in process, beginningInventory in process, beginningInventory in process, beginningStarted and completedStarted and completedStarted and completedStarted and completedTransferred to finished goodsTransferred to finished goodsTransferred to finished goodsTransferred to finished goodsInventory in process, endingInventory in process, endingInventory in process, endingInventory in process, endingTotal unitsTotal unitsTotal unitsTotal unitsQuestion Content Areac. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent UnitDirect Materialsfill in the blank $1$ of $2$$Conversionfill in the blank $2$ of $2$$d$.$ Cost of the units started and completed during the period.fill in the blank $1$ of $1$$