1. 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, 70% completed	25,560	To Finished Goods, 207,000 units	?
   Direct materials, 212,000 units @ $1.30	275,600
   Direct labor	361,300
   Factory overhead	140,540
   Bal. ? units, 60% 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. $