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
Transaction	Debit amount	Transaction	Credit amount
Bal., 4,000 units, 30% completed	11,520	To Finished Goods, 92,000 units	?
Direct materials, 94,000 units @ $1.8	169,200
Direct labor	267,600
Factory overhead	104,070
Bal., ? units, 75% completed	?

The cost per equivalent unit of $1.80 for Direct Materials and $3.90 for Conversion Costs.

a. Based on the above data, determine the different costs 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 (Round to the nearest cent)

b. Did the production cost change from the preceding period?

c. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion cost per equivalent unit increase, decrease, or remain the same for the current period?