Work in Process-Assembly Department Bal., 3,000 units, 70% completed Direct materials, 71,000 units @ $1.70 13,080 To Finished Goods, 69,000 units 120,700 ? Direct labor Factory overhead 204,100 79,415 Bal., 2 units, 45% 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 Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units