period 900,000 units completed and transferred out 885,000 ending work in process inventory 90,000 80% 30% production cost information for the assembly department follows. beginning work in process direct materials $ 134,400 conversion 45,900 $ 180,300 costs added this period direct materials $ 3,693,600 conversion 2,690,100 $ 6,383,700 calculate the number of units started and completed this period for the assembly department.