Please post all the steps and work. and explain!

Thank you

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., 2,000 units, 40% completed Direct materials, 47,000 units @ $1.9 Direct labor Factory overhead Bal., 2 units, 35% completed 6,600 To Finished Goods, 46,000 units 89,300 126,500 49,250 Cost per equivalent units of $1.90 for Direct Materials and $3.80 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 beginn work in process inventory completed this period $ 2. Cost of units transferred to finished goods during the period TIDO $ 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