The charges to Work in Process€”Assembly Department for a period together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Determine the following:
a. The number of units in work in process inventory at the end of the period.
b. Equivalent units of production for direct materials and conversion.
c. Costs per equivalent unit for direct materials and conversion.
d. Cost of the units started and completed during theperiod.

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Work in Process Assembly Department Bal., 2,500 units, 40% completed Direct materials, 56,000 units $1.85 Direct labor Factory overhead Bal. 1 units, 25% completed 8,225 To Finished Goods, 54,500 units 103,600 75,210 112,815