Calculator eBook Print item Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with information concer beginning of production. Work in Process-Assembly Department Bal., 7,000 units, 65% completed 21,000 To Finished Goods, 161,000 units Direct materials, 165,000 units @ $1.7 280,500 Direct labor 246,500 Factory overhead 95,905 Bal., 2 units, 60% completed Cost per equivalent units of $1.70 for Direct Materials and $2.10 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. 1. Cost of beginning work in process 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.) b. Did the production costs change from the preceding period? Check My Work 3 more Check My Work uses remaining. Direct materials, 165,000 units $1.7 280,500 Direct labor 246,500 Factory overhead 95,905 Bal., 2 units, 60% completed Cost per equivalent units of $1.70 for Direct Materials and $2.10 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. 1. Cost of beginning work in process 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.) b. Did the production costs change from the preceding period? Yes C. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit incre the current period? Increase Check My Work 3 more Check My Work uses remaining