Cost of Units Completed and in Process Work in Process-Assembly Department \begin{tabular}{lr|l} \hline Bal., 9,000 units, 40\% completed & 26,280 & To Finished Goods, 207,000 units \\ Direct materials, 212,000 units @ & 339,200 & \\ $1.6 & & \\ Direct labor & 550,800 & \\ Factory overhead & 214,200 & \\ \hline Bal., ? units, 65\% completed & ? \end{tabular} Cost per equivalent units of $1.60 for Direct Materials and $3.60 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 cent.) b. Did the production costs change from the preceding period