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., 4,000 units, 50% completed 12,000 to Finished Goods, 92,000 units Direct materials, 94,000 units $1.9 178,600 Direct labor 158,100 Factory overhead 61,500 Bal., 2 units, 25% completed Cost per equivalent units of $1.90 for Direct Materials and $2.40 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 beginning work in process inventory completed this period 16,800 2. Cost of units transferred to finished goods during the period 395,200 $ 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) X