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- (T-account) DEBIT Bal 900 units (35% complete) 22450 Direct Materials 16000 units at 21$ 336000 Direct labor 101380 Factory overhead 93416 Bal_?_ units, 45%completed ? CREDIT To finished goods 16260 ? a. Based on the above data, determine the different costs listed below. 1. Cost of beginning work in process inventory completed this period. $ 2. Cost of units transferred to finished goods during the period. $ 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? 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?