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

Bal., $1,600$ units, $35\%$ completed $17,440$ To Finished Goods $29,600$ units $?$

Direct materials, $29,000$ units @ $275,500$

$$9\mathrm{.}50$

Direct labor $84,600$

Factory overhead $39,258$

Bal. $?$ units, $45\%$ completed $?$

Question Content Area

Determine the following:

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