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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. Cost per equivalent units of \$1,60 for Direct Materials and \$2.30 for Conversion Costs. a. Based on the above data, determine the different cost's listed below. If required, round your interim calculations to two decimal places. 1. Cost of beginning work in process irventory completed this period 2. Cost of units transferred to finished goods during the period 3. Cost of ending work in process inventory 5 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest s. cent.) b. Did the production costs change from the preceding period? c. Assuming that the direct materlals cost per unit did not change from the preceding period, did the converulpo costu per equivainnt unit increase, decrease or remain the same for the current period