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

$\backslash$table$[[$Bal$.,4,000$ units, $45\%$ completed,$9,820,$To Finished Goods, $92,000$ units$],[$Direct materials, $94,000$ units @$,150,400,],[$$$1\mathrm{.}60,136,800,],[$Direct labor,$53,200,],[$Factory overhead,?,$],[$Bal$.,?$ units, $80\%$ completed,,$]]$

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

$\backslash$table$[[,\backslash$table$[[$Whole$],[$Units$]],\backslash$table$[[$Equivalent Units$],[$Direct Materials$]],\backslash$table$[[$Equivalent Units$],[$Conversion$]]],[$Inventory in process, beginning$],[$Started and completed,,,$],[$Transferred to finished goods,,,$]]$