Please tell me what I did wrong and the right method to solve this problem

ear 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 1040x $4.20 Work in Process-Assembly Department Bal., 1,600 units, 35% completed 17,4401 To Finished Goods, 29,600 units Direct materials, 29,000 units @ $9.50 275,500 Direct labor 84,600 Factory overhead 39,258 Bal. ? units, 45% completed a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory completed this period. 121808 (17440 + 368 2. Cost of units transferred to finished goods during the period. 3. Cost of ending work in process inventory. Whole Direct Unit Material Conversion Inventory in process 1600 1040 rhoo x0.65 started -ented 2860 2960) BUO 2800 2800 1600 Transferred 2800 3840 1000 1000 476 405408 (21808+383,600) 111390 4400 Inventory (600 + 29000 2960) 100XB.US ( 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? 13.63 c. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, decrease, or remain the same for the current period