2. The charges to Work in Process-Assembly Department for a period, together with information concerning prod s follows. All direct materials are placed in process at the beginning of production. Work in Process-Assembly Department Bal., 7,000 units, 65% completed Direct materials, 165,000 units @$1.6 Direct labor actory overhead Bal2 units, 35% completed 28,035 To Finished Goods, 161,000 units 264 461,7 179,5 1. Cost of beginning work in process inventory completed this period. 2. Cost of units transferred to finished goods during the period. . Cost of ending work in process inventory. . Cost per unit of the completed beginning work in process inventory