Work in Process-Assembly Department To Finished Goods, 46,000 units Bal., 2,000 units, 40% completed Direct materlals, 47,000 unlts $2 Direct labor Factory overhead Bal. ? units, 45% completed 6,800 94,000 127,400 49,490 Determine the following a. The number of units in work in process inventory at the end of the period units b. Equlvalent 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 Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units