Please explain how you get the answer.

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 direct materials are placed in process at the beginning of production. Work in Process-Assembly Department Bal., 7,000 units, 75% completed 33,425 To Finished Goods, 161,000 units Direct materials, 165,000 units @ $2 330,000 Direct labor 469,200 Factory overhead 182,400 Bal., 2 units, 65% completed Cost per equivalent units of $2.00 for Direct Materials and $4.00 for conversion Costs. a. Based on the above data, determine the different costs listed below.