Work in Process-Assembly Department Bal. 4,000 units, 35% completed 9,590 Finish Goods 92,200 units Direct materials, 94000 units @$1.75 164,500 Direct labor 134,800 Factory overhead 52,020 Bal. ? units, 45% completed ? a. Based on the above data, determine the different costs listed below. 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: $