The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in ProcessAssembly 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	?

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Determine the following:

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

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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.

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b. Equivalent units of production for direct materials and conversion. If an amount box does not require an entry, leave it blank.

	Whole Units	Equivalent Units Direct Materials	Equivalent Units Conversion
Inventory in process, beginning	fill in the blank	fill in the blank c730cd096fe0fc9_2	fill in the blank c730cd096fe0fc9_3
Started and completed	fill in the blank c730cd096fe0fc9_4	fill in the blank c730cd096fe0fc9_5	fill in the blank c730cd096fe0fc9_6
Transferred to finished goods	fill in the blank c730cd096fe0fc9_7	fill in the blank c730cd096fe0fc9_8	fill in the blank c730cd096fe0fc9_9
Inventory in process, ending	fill in the blank c730cd096fe0fc9_10	fill in the blank c730cd096fe0fc9_11	fill in the blank c730cd096fe0fc9_12
Total units	fill in the blank c730cd096fe0fc9_13	fill in the blank c730cd096fe0fc9_14	fill in the blank c730cd096fe0fc9_15

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When are materials added in the process? How does that affect the number of equivalent units in beginning work in process, units that have been started and completed and units in ending work in process? For units to be completed they have to be complete with respect to both materials and conversion.

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c. Costs per equivalent unit for direct materials and conversion. If required, round your answers to the nearest cent.

	Costs Per Equivalent Unit
Direct Materials	$fill in the blank f81a4efc907cfd2_1
Conversion	$fill in the blank f81a4efc907cfd2_2

d. Cost of the units started and completed during the period. $