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Cost of Units Completed and in Process The charges to Work in Process Assembly Department for a period, toother with information concerning production are as follows. As direct materials are placed in process at the beginning of reduction Work in Process - Assembly Department Bal., 3,000 units, 60% completed 35.00 To Finished Goods, 184,000 units Direct materials, 188,000 units 357,200 $1.9 Direct labor 592,300 Factory overhead 230,300 Bal.2 units, 20% completed Cost per equivalent units of $1.90 for Direct Materials and 1.50 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. Cand of beginning work in process imuntory completed this period 2. Cost of units transferred to finished goods during the period TUTO 3. Cost of ending work in process inventory 4. Cost per unit of the completed beginning work in proces inventory (Rounded to the nearest cent.) . Did the production costs change from the preceding period her the stod