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 ProcessAssembly Department
Bal., 1,600 units, 35% completed	17,440	To Finished Goods, 29,600 units	?
Direct materials, 29,000 units @ $9.50	275,500
Direct labor	84,600
Factory overhead	39,258
Bal. ? units, 45% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank 9dbcf3fd6fcd007_1 units

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank dc9844fe8fd4012_1	fill in the blank dc9844fe8fd4012_2	fill in the blank dc9844fe8fd4012_3
Started and completed	fill in the blank dc9844fe8fd4012_4	fill in the blank dc9844fe8fd4012_5	fill in the blank dc9844fe8fd4012_6
Transferred to finished goods	fill in the blank dc9844fe8fd4012_7	fill in the blank dc9844fe8fd4012_8	fill in the blank dc9844fe8fd4012_9
Inventory in process, ending	fill in the blank dc9844fe8fd4012_10	fill in the blank dc9844fe8fd4012_11	fill in the blank dc9844fe8fd4012_12
Total units	fill in the blank dc9844fe8fd4012_13	fill in the blank dc9844fe8fd4012_14	fill in the blank dc9844fe8fd4012_15

c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank fc1fe9fe807efd2_1
Conversion	$fill in the blank fc1fe9fe807efd2_2

d. Cost of the units started and completed during the period. $fill in the blank fc1fe9fe807efd2_3