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The charges to Work in Process-Assembly Department for a period, together with information concerning production, are as materials are placed in process at the beginning of production. Work in Process-Assembly Department Bal., 6,000 units, 60% completed 21,840 To Finished Goods, 138,000 units Direct materials, 141,000 units @ 267,900 $1.9 Direct labor 316,1001 Factory overhead 122,860 Bal., 2 units, 80% completed Cost per equivalent units of $1.90 for Direct Materials and $3.10 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.) Check My Work