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., $8,000$ units, $40\%$ completed $26,400$ To Finished Goods, $184,000$ units $?$

Direct materials, $188,000$ units @ $$2\mathrm{.}1394,800$

Direct labor $429,000$

Factory overhead $166,840$

Bal., $?$ units, $45\%$ completed $?$

Cost per equivalent units of $$2\mathrm{.}10$ for Direct Materials and $$3\mathrm{.}20$ 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 $fill in the blank $1$

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

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

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