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Equivalent Units of Production and Related Costs The charges toWork in Process—Assembly Department for a period, together withinformation concerning production, are as follows. All directmaterials are placed in process at the beginning of production.Work in Process—Assembly Department Bal., 1,600 units, 35%completed 17,440 To Finished Goods, 29,600 units ? Directmaterials, 29,000 units @ $9.50 275,500 Direct labor 84,600 Factoryoverhead 39,258 Bal. ? units, 45% completed ? Determine thefollowing: a. The number of units in work in process inventory atthe end of the period. 1,000 units Feedback Units in ending work inprocess represent units that have been started in the departmentbut have not been completed, and therefore have not beentransferred out to finished goods. b. Equivalent units ofproduction for direct materials and conversion. If an amount iszero or a blank, enter in "0". Work in Process-Assembly DepartmentEquivalent Units of Production for Direct Materials and ConversionCosts Whole Units Equivalent Units Direct Materials EquivalentUnits Conversion Inventory in process, beginning 1,600 0 1,040Started and completed 28,000 28,000 28,000 Transferred to finishedgoods 29,600 Inventory in process, ending 1,000 1,000 450 Totalunits 30,600 Feedback c. Costs per equivalent unit for directmaterials and conversion. Costs Per Equivalent Unit DirectMaterials $ Conversion $ d. Cost of the units started and completedduring the period. $