Bal 5,000 units 35% completed 10,475

Ditect materials 108,000 units @ $1.50 162,000

Direct labor 145,300

Factory overhead 47, 525

Bal ? Units 45% completed ?

To finished goods 105,500

1. Cost of beginning work in progress inventory completed this period

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