The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as follows direct materials are placed in process at the beginning of production. Determine the following: a. The number of units in work in process inventory at the end of the period. X units Feedback F Check My Work 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. 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