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., 7,000 units, 70% completed 29,470 To Finished Goods, 161,000 units Direct materials, 165,000 units @ 313,500 $1.9 408,600 Direct labor Factory overhead 158,925 Bal., ? units, 55% completed Cost per equivalent units of $1.90 for Direct Materials and $3.50 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 $ 2. Cost of units transferred to finished goods during the period TTIT $ 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.)