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., 4,000 units, 65% completed 11,320 To Finished Goods, 92,000 units Direct materials, 94,000 units @ $1.4 131,600 Direct labor 158,100 Factory overhead 61,500 Bal., 2 units, 35% completed Cost per equivalent units of $1.40 for Direct Materials and $2.40 for Conversion Costs 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 2. Cost of units transferred to finished goods during the period UITT 3. Cost et ending work in procesu inventory 4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.) b. Did the production conta change from the preceding period Yee Assuming that the direct materials cost per unit did not change from the preceding period, did the convention consulent unit incase, decreme, or remain the same for the current period nerea