Completed Proces The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as direct materials are placed in process at the beginning of production. Bal., 5,000 units, 25% completed Work in Process-Assembly Department 9,750 To Finished Goods, 115,000 units 177,000 Direct materials, 118,000 units @ $1.5 Direct labor Factory overhead Bal., 2 units, 30% completed 158,900 61,785 Cost per equivalent units of $1.50 for Direct Materials and $1.90 for Conversion Costs. 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 cont $ $ $ $ ?