using FIFO method

OB mation concerning production, are as follows. All direct materials are placed in process The charges to Work in Process-Assembly Department for a period, together within EX 20-11 Equivalent units of production and related costs the beginning of production. Work in Process--Assembly Department Bal., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units Direct materials, 116,000 units @ $6.25 725,000 Direct labor 145,160 Factory overhead 90,020 Bal.? units, 25% 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