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 Department
Bal., 3,000 units, 65% completed	13,395	To Finished Goods, 69,000 units	?
Direct materials, 71,000 units @ $1.8	127,800
Direct labor	217,200
Factory overhead	84,420
Bal. ? units, 30% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank 17a882027f94ff3_1 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 Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank fc2567fd6f86018_1	fill in the blank fc2567fd6f86018_2	fill in the blank fc2567fd6f86018_3
Started and completed	fill in the blank fc2567fd6f86018_4	fill in the blank fc2567fd6f86018_5	fill in the blank fc2567fd6f86018_6
Transferred to finished goods	fill in the blank fc2567fd6f86018_7	fill in the blank fc2567fd6f86018_8	fill in the blank fc2567fd6f86018_9
Inventory in process, ending	fill in the blank fc2567fd6f86018_10	fill in the blank fc2567fd6f86018_11	fill in the blank fc2567fd6f86018_12
Total units	fill in the blank fc2567fd6f86018_13	fill in the blank fc2567fd6f86018_14	fill in the blank fc2567fd6f86018_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 9f928cfe605100d_1
Conversion	$fill in the blank 9f928cfe605100d_2

d. Cost of the units started and completed during the period. $fill in the blank 9f928cfe605100d_3