A. Total conversion LUSU B. Conversion cost per equivalent unit C. Direct materials cost per equivalent unit 000 units EX 3-11 Equivalent units of production and related costs Obj. 2 The charges to Work in Process-Assembly Department for a period, together with informa- tion concerning production, are as follows. All direct materials are placed in process at the beginning of production. CEL TEMPLATE Work in Process-Assembly Department Bal., 1,600 units, 35% completed 17,440 To Finished Goods, 29,600 units Direct materials, 29,000 units @ $9.50 2 75,500 Direct labor 84,600 Factory overhead 39,258 Bal.? units, 45% completed Determine the following: A. The number of units in work in process inventory at the end of the period B. Equivalent units of production for direct materials and conversion C. Costs per equivalent unit for direct materials and conversion D. Cost of the units started and completed during the period