Cost of Units Completed and in process The charges to Work in Process Assembly Department for a period, together with information concerning production, was follows. All direct materials are placed in process at the beginning of production Work In Process Assembly Department Bol. 3,000 units, 50% completed 6.750 Tashed Good, 60,000 units Direct materials, 71,000 units 92,300 $1.3 Direct labor 99,000 Factory overhead 38.50 Bal. 2 units, 2 completed Cost per equivalent units of 52-30 for Direct Materials and 12.00 for Conversion Conts. Based on the above data determine the different counts listed below I required, round your intermediation to two decimal places 1. Cost of beginning work in proces inventory completed this period 2. Cost of units transferred to maked goods during the period 3. Costanding work in procentary 4. Cost per unit of the completed being work in process inventory rounded to the nearest cet. b. Old the productions or the preceding ed? bino 6. Arvuming that the diretto content did not change from the preceding period, and the conversion couts per equivalent unit increase, decrease or remain the same for the current period