Work in Process-Assembly Department
Bal., 8,000 units, 75% completed	37,200	To Finished Goods, 184,000 units	?
Direct materials, 188,000 units @ $1.80	338,400
Direct labor	550,300
Factory overhead	213,940
Bal., ? units, 70% completed	?

Determine the following:

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

Whole Units

Equivalent Units Direct Materials

Equivalent Units Conversion

Inventory in process, beginning

Started and completed

Transferred to finished goods

Inventory in process, ending

Total Units

C. Costs Per Equivalent Unit:

Direct Materials

Conversion

D. Cost of the units started and completed during the period.