Work in Process$-$Assembly Department

a$.$ Based on the above data, determine the different costs listed below. If required, round your interim calculations to two decimal

places.

Cost of beginning work in process inventory completed this period.

Cost of units transferred to finished goods during the period.

Cost of ending work in process inventory.

Cost per unit of the completed beginning work in process inventory, rounded to the nearest cent.

b$.$ Did the production costs change from the preceding period?

c$.$ Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit

increase, decrease, or remain the same for the current period?