b. Equivalent 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 Equivalent Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total unts c. Costs per equivalent unit for direct materials and conversion. Costs Per Equivalent Unit Direct Materials Conversion d. Cost of the units started and completed during the period