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 Transaction Debit amount Transaction Credit amount Bal., 6,000 units, 65% completed 26,010 To Finished Goods, 138,000 units ? Direct materials, 141,000 units @ $1.80 253,800 Direct labor 412,300 Factory overhead 160,370 Bal., ? units, 25% completed ? Question Content Area Determine the following: a. The number of units in work in process inventory at the end of the period. fill in the blank 1 of 1 units Feedback Area Feedback Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods. Question Content Area b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0". Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Line Item Description Whole Units Equivalent Units Direct Materials Equivalent Units Conversion Inventory in process, beginning Inventory in process, beginning 6,000 Inventory in process, beginning 0 Inventory in process, beginning Started and completed Started and completed Started and completed Started and completed Transferred to finished goods Transferred to finished goods Transferred to finished goods Transferred to finished goods Inventory in process, ending Inventory in process, ending Inventory in process, ending Inventory in process, ending Total units Total units Total units Total units Feedback Area Feedback When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion. Question Content Area c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent. Costs Per Equivalent Unit Direct Materials fill in the blank 1 of 2$ 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$