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., 7,000 units, 60% completed 22,960 To Finished Goods, 161,000 units ? Direct materials, 165,000 units @ $1.6 264,000 Direct labor 349,400 Factory overhead 135,850 Bal. ? units, 45% completed ? Determine the following:

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

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

Started and completed

Transferred to finished goods

Inventory in process, ending

Total units

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 $ Conversion $ d. Cost of the units started and completed during the period. $