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., 6,400 units, 40% completed	45,760	To Finished Goods, 119,400 units	?
Direct materials, 116,000 units @ $6.25	725,000
Direct labor	145,160
Factory overhead	90,020
Bal. ? units, 25% completed	?

Question Content Area

Determine the following:

a. The number of units in work in process inventory at the end of the period.

b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning
Started and completed
Transferred to finished goods
Inventory in process, ending
Total units