1. Cost of Units Completed and in Process

   The charges to Work in ProcessAssembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

   Work in ProcessAssembly Department
   Bal., 9,000 units, 40% completed	72,360	To Finished Goods, 41,500 units	?
   Direct materials, 40,000 units @ $6.80	272,000
   Direct labor	80,000
   Factory overhead	40,450
   Bal., ? units, 30% completed	?

   Cost per equivalent units of $6.80 for Direct Materials and $3.00 for Conversion Costs.

   a. Based on the above data, determine the different costs listed below.

   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 increase, decrease, or remain the same for the current period? Decrease

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