a. Based on the data in Exercise 17-11, determine the following:

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

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

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?

Data from Exercise 17-11:

The charges to Work in Process—Assembly Department for a period, together with information concerning production, are as follows. All direct materials are placed in process at the beginning of production.

Work in Process-Assembly Department 72,360 To Finished Goods, 41,500 units Bal., 9,000 units, 40% completed Direct materials, 40,000 units @ $6.80 Direct labor Factory overhead Bal., ? units, 30% completed 272,000 80,000 40,450