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Even Units of Production and Related Costs 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 product Work in Process Assembly Department B, 8.000 units, 50% completed 23,600 To Finished Goods, 184,000 units Direct materials, 180,000 units 335.400 11.00 rect labor 331,600 Factory overhead 120,000 Bal. 2 units, 35 completed Determine the following 1. 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 Work in Process Assembly Department Equivalent Units of Production for Direct Materials and Conversion Costs Whole Equivalent Units Equivalent Units Units Direct Materials Conversion Inventory in process, beginning Started and completed Transferred to finished goods Inventory in process, ending Total units Accounting numer 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