Cost of Units Completed and in Process The charges to Work in Process -- Assembly Department for a period, together with information concerning production, we as follows. All direct materials are aced in per the beginning of production Work in Process-Assembly Department Bal., 3,000 units, 55% completed 9,825 To Finished Goodi, 69,000 units Direct materials, 77,000 units $19 1:34.900 Direct labor 137,200 Factory overhead 53,420 Bol, 2 units, 65% completed Cost per equivalent units of $1.90 for Direct Materials and $2.70 for Conversion Costs 3.000 x a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places 1. Cost of beginning work in process inventory completed this period 2. Cost of nuts transferred to shed goods during the period 3. Cost of ending work in process inventory 4. Cost peruut of the completed beginning work in process wventory (Rounded to the nearest cent.) b. Od the production cost change from the preceding period