Cost of Units Completed and in Process

Work in Process$-$Assembly Department

$\backslash$table$[[$Bal$,2,000$ units, $50\%$ completed,$6,200,$To Finished Goods, $46,000$ units$],[$Direct materials, $47,000$ units @ $$1\mathrm{.}8,84,600,],[$Direct labor,$95,600,],[$Factory overhead,$37,120,],[$Bal$.$w$,?$ units, $80\%$ completed,?,$]]$

Cost per equivalent units of $$1\mathrm{.}80$ for Direct Materials and $$2\mathrm{.}80$ for Conversion Costs.

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

Cost of beginning work in process inventory completed this period

Cost of units transferred to finished goods during the period

Cost of ending work in process inventory

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? $q,q,$