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., 6,400 units, 40% completed 45,760 To Finished Goods, 119,400 units ? Direct materials, 116,000 units @ $6.25 725,000 Direct labor 145,160 Factory overhead 90,020 Bal. ? units, 25% completed ? a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory completed this period. $fill in the blank 1 2. Cost of units transferred to finished goods during the period. $fill in the blank 2 3