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 Bal., 9,000 units, 70% completed 28,800 To Finished Goods, 207,000 units ? Direct materials, 212,000 units @ $1.8 381,600 Direct labor 314,000 Factory overhead 122,170 Bal.? units, 50% completed a. Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal places. $ 1. Cost of beginning work in process inventory completed this period. 20,160 X $ 2. Cost of units transferred to finished goods during the period. 808,770 X 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. 19,314 X 3.20 X