he charges to Work in ProcessAssembly 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 ProcessAssembly Department
Bal., 6,000 units, 45% completed	17,400	To Finished Goods, 138,000 units	?
Direct materials, 141,000 units @ $2	282,000
Direct labor	211,400
Factory overhead	82,180
Bal., ? units, 50% completed	?

Cost per equivalent units of $2.00 for Direct Materials and $2.10 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	$fill in the blank 1
2. Cost of units transferred to finished goods during the period	$fill in the blank 2
3. Cost of ending work in process inventory