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., 5,000 units, 50% completed 16,000 To Finished Goods, 115,000 units ? Direct materials, 118,000 units @ $1.6 188,800 Direct labor 281,300 Factory overhead 109,360 Bal., ? units, 30% completed ? Cost per equivalent units of $1.60 for Direct Materials and $3.40 for Conversion Costs. 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