2 Cost of Units Completed and in Process 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., 8,000 units, 65% completed 31,760 To Finished Goods, 184,000 units Direct materials, 188,000 units 282,000 $1.5 Direct labor 550,800 Factory overhead 214,260 Bal., 2 units, 65% completed Cost per equivalent units of $1.50 for Direct Materials and $4.10 for Conversion Costs. a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places. 5 1. Cost of beginning work in process inventory completed this period 35,960 x $ 2. Cost of units transferred to finished goods during the period $ 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) S