The charges to Work in ProcessAssembly 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 Transaction Debit amount Transaction Credit amount Bal., 8,000 units, 65% completed 29,520 To Finished Goods, 184,000 units ? Direct materials, 188,000 units @ $2 376,000 Direct labor 370,100 Factory overhead 143,980 Bal., ? units, 40% completed ? Cost per equivalent units of $2.00 for Direct Materials and $2.80 for Conversion Costs. a. Based on the above data, determine the different costs listed below. Line Item Description Amount 1. Cost of beginning work in process inventory completed this period fi