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 Bal. 4,000 units,35% completed9,590/finish gd92,200 units Direct materials, 94,000 units @ $1.75 164,500 Direct labor 134,800 Factory overhead 52,020 Bal.? units, 45% completed ? a. Based on the above data, determine the different costs listed below. For #4, enter your answer to two decimal places. For example, $8.345 would be entered as 8.35. 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