Work in Process-Assembly Department Bal., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units Direct materials, 116,000 units @ $6.25 725,000 Direct labor 145,160 Factory overhead 90,020 Bal. 2 units, 25% completed Determine the following: a. The number of units in work in process inventory at the end of the period. 3000 units b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank. Work in Process Assembly Department Equivalent Units of Production for Direct Materials and conversion Costs Equivalent Units Direct Materials Whole Units 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