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.

Work in Process$-$Assembly Department

Determine the following:

a$.$ The number of units in work in process inventory at the end of the period.

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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

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c$.$ Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

Costs Per Equivalent Unit

d$.$ Cost of the units started and completed during the period.

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