Cost of Units Completed and in Process The charges 1 Work in process-Assembly Deatment for a period together with information concerning production, are as follows. All direct mai are ed in process at the beginning of action Work in Process-Assembly Department Bal. 4,000 units, 60% completed 15,040 To Finished Goods, 92.000 Direct materials, 94,000 units 122,200 13 Director 296,200 Factory overhead 115,200 Bal units, 65% completed Couter noutaient units of $1.30 for Direct Materials and 34.40 por Conversion costs .. lased on the above data determine the afferent contested belon If required, round your interim calculations to two decimal places 1. Cout of beginning work in process inventory completed this period 16,640 2. Cost of unita transferred to finished goods during the period 1. Cost of ending work in process inventory 4. Gost 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 coming that the direct materials com per unit did not change from the preceding period, the cover threw it incre, o remain the same for the current period boli Pro est