The charges to Work in Process--Assembly Department for a period, together with a placed in procesu EX 18-11 Equivalent units of production and related costs mation concerning production, are as follows. All direct materials are at the beginning of production. Work in Process-Assembly Department 17,440 Bal., 1,600 units, 35% completed Direct materials, 29,000 units @ $9.50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal.? units, 45% completed ? To Finished Goods, 29,600 units 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