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.

Transaction	Debit amount	Transaction	Credit amount
Bal., 3,000 units, 40% completed	8,280	To Finished Goods, 69,000 units	?
Direct materials, 71,000 units @ $1.40	99,400
Direct labor	183,900
Factory overhead	71,585
Bal., ? units, 25% completed	?

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Determine 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 units

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

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

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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 1 of 2$
Conversion	fill in the blank 2 of 2$

d. Cost of the units started and completed during the period. fill in the blank 1 of 1$