Cost of Units Completed and in Process The charges to Work in Process-Assembly 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 Process Assembly Department Bal, 1.600 units, 3 completed To Finished Goods, 29,600 Direct materials, 29,000 units 275,500 17,440 59.50 Direct tabor Factory overhead Bal units, 45% completed 34,600 39.258 Cost per equivalent units of $9.50 for Direct Materials and $4.20 for Conversion Costs. a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory complete 2. Cost of units transferred to finished goods during the 3. Cost of ending work in process inventory. 4. Cost per unit of the completed beginning work in proc rounded to the nearest cent. b. Did the production costs change from the preceding period? 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