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., 9,000 units, 60% completed	24,660	To Finished Goods, 207,000 units	?
Direct materials, 212,000 units @ $1.30	275,600
Direct labor	383,900
Factory overhead	149,360
Bal., ? units, 25% completed	?

Determine the following:

a. The number of units in work in process inventory at the end of the period. fill in the blank b37fc7fd0028fbc_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 5bb1a50b3f9bf89_1	fill in the blank 5bb1a50b3f9bf89_2	fill in the blank 5bb1a50b3f9bf89_3
Started and completed	fill in the blank 5bb1a50b3f9bf89_4	fill in the blank 5bb1a50b3f9bf89_5	fill in the blank 5bb1a50b3f9bf89_6
Transferred to finished goods	fill in the blank 5bb1a50b3f9bf89_7	fill in the blank 5bb1a50b3f9bf89_8	fill in the blank 5bb1a50b3f9bf89_9
Inventory in process, ending	fill in the blank 5bb1a50b3f9bf89_10	fill in the blank 5bb1a50b3f9bf89_11	fill in the blank 5bb1a50b3f9bf89_12
Total units	fill in the blank 5bb1a50b3f9bf89_13	fill in the blank 5bb1a50b3f9bf89_14	fill in the blank 5bb1a50b3f9bf89_15

Feedback

When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

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 1467ecf2b067070_1
Conversion	$fill in the blank 1467ecf2b067070_2

d. Cost of the units started and completed during the period. $fill in the blank 1467ecf2b067070_3

Feedback

Are the equivalent units for materials and conversion the same? Are the total costs for materials and conversion the same? How are these costs allocated out among equivalent units?

Remember that in order for a unit to be complete it has to be complete with respect to both materials and conversion.