a. Based on the above data, determine the different costs listed below.

Line Item Description	Amount
1. Cost of beginning work in process inventory completed this period	fill in the blank 1 of 4$
2. Cost of units transferred to finished goods during the period	fill in the blank 2 of 4$
3. Cost of ending work in process inventory	fill in the blank 3 of 4$
4. Cost per unit of the completed beginning work in process inventory (Rounded to the nearest cent.)	fill in the blank 4 of 4$

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

Cost of Units Completed and in Process 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