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, 75% completed 10.700 To Finished Goods, 92,000 units Direct materials, 94,000 units 51.4 131,600 Direct labor 259.000 Factory ovechend 101,000 Bai? units, 20 completed Cost per equivalent units of $1.0 for Direct Materials and 14.00 for Conversion costs a. based on the above data determine the different costs listed below it required, round your interim calculations to two decimal places 1 Cost of beginning work in process inventory completed the period 2. Cost of units transferred to the goods during the period 3. Cost ofanding work in process inventory 5 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) b. Did the production costs change from the preceding period? Yos Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decronse, or remain the same for the current period? Increase