Cost of Units Completed and in Process

$\backslash$table$[[$Work in Process$-$Assembly Department$],[$Bal$.,2,000$ units, $40\%$ completed,$4,520,$To Finished Goods, $46,000$ units?$],[$Direct materials, $47,000$ units @ $$1\mathrm{.}3,61,100,],[$Direct labor,$86,000,],[$Factory overhead,$33,470,],[$Bal$.2$ units, $25\%$ completed,?,$]]$

a$.$ Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places.

Cost of beginning work in process inventory completed this period.

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, rounded to the nearest cent. $

b$.$ Did the production costs change from the preceding period?