Pls mention the formula used. Pls do not copy from Chegg.

Work in Process inventory had a beginning balance of $22,450 comprised of 900 units 35% completed. Direct materials balance was 16,000 units at $21 per unit. Direct labor was $101,380 and factory overhead was $93,416. Work in process units moved to finished goods at the end of the period was 16,260 units.

Calculate the following questions given the information provided below:

1) Cost of beginning work in process inventory completed this period 2) Cost of units transferred to finished goods during the period