Work in Process-Assembly Department Bal., 1,600 units, 35% completed Direct materials, 29,000 units@ $9.50 Direct labor Factory overhead Bal, 2 units, 45% completed Cost per equivalent units of $9.50 for Direct Materials and $4.20 for Conversion Costs a. Based on the above data, determine the different costs listed below. 17,440 275,500 To Finished Goods, 29,600 units 84,600 39,258 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 4,368 x 405,408 V 11,390 13.63