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Work in Process - Assembly Department table [ [ Bal . , 9 , 0 0 0 units, 4 0 % completed, 7 2

Work in Process-Assembly Department
\table[[Bal.,9,000 units, 40% completed,72,360,To Finished Goods, 41,500 units],[Direct materials, 40,000 units @ $6.80,272,000,],[Direct labor,80,000,],[Factory overhead,40,450,],[Bal.,? units, 30% completed,,]]
Determine the following:
a. The number of units in work in process inventory at the end of the period.
units
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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
\table[[, Whole
Units , Equivalent Units
Direct Materials
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