Data concerning a recent period's activity in the Assembly Department, the first processing department in a company that uses the FIFO method of process costing, appear below:

Cost of work in process inventory at the beginning of the period

Equivalent units in the ending work in process inventory

Equivalent units required to complete the beginning work in process inventory

Cost per equivalent unit for the period

$\backslash$table$[[$Materials$,$Conversion$],[$$$4,100,$$$710$