The charges to Work in Process—Assembly 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 Process-Assembly Department

Bal., 9,000 units, 40% completed 21,780 To Finished Goods, 207,000 units ?
Direct materials, 212,000 units @ $1.50 318,000
Direct labor 372,400
Factory overhead 144,850
Bal. ? units, 25% completed ?

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

b. Equivalent units of production for direct materials and conversion. If an amount is zero or a blank, enter in "0".