Cost of Units Completed and in Process production, are as follows. All direct The charges to Work in Process Assembly Department for a period, together with information concerning materials are placed in process at the beginning of production Work in Process-Assembly Department To Finished Goods, 69,000 units Bal., 3,000 units, 45% completed Direct materials, 71,000 units @ $1.4 Direct labor Factory overhead Bel. units, 35% completed 99,400 149,900 58,300 Cost per equivalent units of $1.40 for Direct Materials and $3.00 for Conversion Costs K) a. Based on the above data, determine the different costs listed below. It required, round your interim caiculations to two decimal places. 1. Cost of beginning work iIn 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? 96,600 X 96, 5001 x 96,500 X Yes Previbus Next Check My Work