< eBook Print Item 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 process at the beginning of production. Bal., 9,000 units, 45% completed Direct materials, 212,000 units @ $1.6 Direct labor Factory overhead Bal., 2 units, 50% completed Work in Process-Assembly Department 23,310 To Finished Goods, 207,000 units 339,200 362,800 141,080 Cost per equivalent units of $1.60 for Direct Materials and $2.40 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 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? Check My Work 851,400 X 888,840 X $ 53,480 X All work saved. Save and Exit