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

$\backslash$table$[[$Bal$.,30,000$ units, $40\%$ completed,$1,075,500,$To Finished Goods, $406,000$ units$],[$Direct materials, $400,000$ units @ $$11\mathrm{.}25,4,500,000,],[$Direct labor,$4,012,000,],[$Factory overhead,$20,060,000,],[$Bal$.,?$ units, $30\%$ completed,?,$]]$

Cost per equivalent units of $$11\mathrm{.}25$ for Direct Materials and $$60\mathrm{.}00$ for Conversion Costs.

a$.$ Based on the above data, determine the different costs listed below.

Cost of beginning work in process inventory completed this period

$$2,155,500$

Cost of units transferred to finished goods during the period

$

Cost of ending work in process inventory

$

Cost per unit of the completed beginning work in process inventory $($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