Work in Process -As sembly Department Bal., 6,000 units, 70% completed Direct materials, 141,000 units @ $2 Direct labor Factory overhead Bal. ? units, 50% completed 20,820 282,000 To Finished Goods, 138,000 units 229,000 89,090 Determine the following a. The number of units in work in process inventory at the end of the period 9,000 units Feedback Check My Work Units in ending work in process represent units that have been started in the department but have not been completed, and there b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "O" Work in Process-Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Units Equivalent Units Direct Materials Equivalent Units Conversion 1,800 138,000 | 139,800 | Inventory in process, beginning 6,000 0 13,800)X(138,000) X Started and completed 38,000 138,000 Transferred to finished goods Inventory in process, ending Total units 9,000 9,000 4,500 147,000 x 144,300 | Feedback Check My Work When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, unit 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 1.92 X Conversion 2.16X