Work in ProcessAssembly Department
Bal., 9,000 units, 45% completed	25,965	To Finished Goods, 207,000 units	?
Direct materials, 212,000 units @ $1.4	296,800
Direct labor	555,100
Factory overhead	215,840
Bal. ? units, 80% completed	?

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?

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?