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

Transaction Debit amount Transaction Credit amount

Bal., $6,000$ units, $55\%$ completed $24,330$ To Finished Goods, $138,000$ units $?$

Direct materials, $141,000$ units @ $$1\mathrm{.}8253,800$

Direct labor $432,400$

Factory overhead $168,200$

Bal., $?$ units, $20\%$ completed $?$

Cost per equivalent units of $$1\mathrm{.}80$ for Direct Materials and $$4\mathrm{.}40$ for Conversion Costs.

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

Line Item Description Amount

$1.$ Cost of beginning work in process inventory completed this period fill in the blank $1$ of $4$$

$2.$ Cost of units transferred to finished goods during the period fill in the blank $2$ of $4$$

$3.$ Cost of ending work in process inventory fill in the blank $3$ of $4$$

$4.$ Cost per unit of the completed beginning work in process inventory $($Rounded to the nearest cent.$)$