Work in Process-Assembly Department Bal., 5,000 units, 40% completed 13,700 Direct materials, 118,000 units @ $1.3 153,400 Direct labor 324,000 Factory overhead 126,060 Bal. 2 units, 30% completed To Finished Goods, 115,000 units 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. 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. b. Did the production costs change from the preceding period? Yes 12,000 X 1000 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? Increase