Cost of Units Completed and in Process The charges to Work in Process-Assembly Department for a period, together with concerning production, are as follows. All direct materials are placed in process att production Work in Process-Assembly Department Bal., 9,000 units, 40% completed 72,360 Th Finished Goods, 41,500 units Direct materials, 40,000 units @ 272,000 $6.80 Direct labor 80,000 Factory overhead 40,450 Bal., 2 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 40,450 Factory overhead Bal., 2 units, 30% completed Cost per equivalent units of $6.80 for Direct Materials and $3.00 for Conversion 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 probalss inventory (Rounded t cent.) b. Did the production costs change from the preceding period