\begin{tabular}{lr|r|} \hline Bol, 5,000 units, 70% completed & 20,250 & To Finished Goods, 115,000 units \\ Direct materiaks, 118,000 units of & 188,800 & \\ $1.0 & & \\ Direct labor & 321,500 & \\ Factory overhead & 125,000 & \\ \hline Ual, 2 units, 75% completed \end{tabular} Cont per equivalent units of $1.60 for Direct Matenals and $3;80 for Conversion Costs. a. Based on the above data, determine the different costs listed befow. If required, round your interim calculations to two decimal places. 1. Cost of beginning work is process inventory completed this period 2. Cost of unis transleried to finished ooods dharind the period 3. Cost of endiro work is process mivertery 4. Cost ber unit of the completed beginming werk in process mentory (Rounded to the nearest (cent4) b. Did the producsion casti change trom the preceiting penod? for the current periad