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  3. \table[[bal.,30,000 units, 40% completed,1,075,500

\table[[Bal.,30,000 units, 40% completed,1,075,500,To Finished Goods, 406,000 units],[Direct materials, 400,000 units @ $11.25,4,500,000,],[Direct labor,4,012,000,],[Factory overhead,20,060,000,],[Bal.,?...

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Accounting

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\table[[Bal.,30,000 units, 40% completed,1,075,500,To Finished Goods, 406,000 units],[Direct materials, 400,000 units @ $11.25,4,500,000,],[Direct labor,4,012,000,],[Factory overhead,20,060,000,],[Bal.,? units, 30% completed,?,]]
Determine the following:
a., The number of units in work in process inventory at the end of the period.
x units
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Units in ending work in process represent units that have been started in the department but have not been completed, and therefore have not been transferred out to finished goods.
b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".
Work in Process-Assembly Department
Equivalent Units of Production for Direct Materials and Conversion Costs
\table[[Line Item Description,\table[[Whole],[Units]],\table[[Equivalent Units],[Direct Materials]],\table[[quivalent Units],[Conversion]]],[Inventory in process, beginning,,,],[Started and completed,,,],[Transferred to finished goods,,,],[Inventory in process, ending,,,],[Total units,,,]]
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