WOTK U Process Assembly Department To Finished Goods, 46,000 units 7 Bal., 2,000 units, 75% completed Direct materials, 47,000 units @ $1.4 Direct labor Factory overhead Bal. 2 units, 35% completed 5,800 65,800 72,2001 28,010 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 Units Equivalent Units Equivalent Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units