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 ProcessAssembly Department
Bal., 8,000 units, 50% completed	26,400	To Finished Goods, 184,000 units	?
Direct materials, 188,000 units @ $1.5	282,000
Direct labor	530,700
Factory overhead	206,400
Bal. ? units, 75% 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.	$fill in the blank
2. Cost of units transferred to finished goods during the period.	$fill in the blank
3. Cost of ending work in process inventory.	$fill in the blank
4. Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent.	$fill in the blank