1. CostofUnitsCompletedandinProcessThechargestoWorkinProcessAssemblyDepartmentforaperiod,togetherwithinformationconcerningproduction,areasfollows.Alldirectmaterialsareplacedinprocessatthebeginningofproduction.
3. Work in ProcessAssembly Department Bal., 9,000 units, 25% completed 23,850 To Finished Goods, 207,000 units ? Direct materials, 212,000 units @ $1.7 360,400 Direct labor 635,400 Factory overhead 247,125 Bal. ? units, 75% completed ? 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.	$
   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.	$

   b. Did the production costs change from the preceding period?
   • No
   • Yes
   c. Assuming that the direct materials cost per unit did not change from the preceding period, did the The rate used to allocate costs between completed and partially completed production.conversion costs per equivalent unit increase, decrease, or remain the same for the current period?
   • Decrease
   • Increase
   • Remain the same