Please fix the wrong answer in both parts

Part 1

Part 2

2 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 m process at the beginning of production Work In Process --Assembly Department Bal., 7,000 units, 50% completed 21,000 To Finished Goods, 161,000 units Direct materials, 165,000 units @ 280,500 $1.7 Direct labor 327,500 Factory overhead 127,360 Bal., 2 units, 45% completed Cost per equivalent units of $1.70 for Direct Materials and $2.80 for Conversion Costs. 30,800 723,800 7 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? 32,560 X Yes C. Assuming that the direct materials cost per unit did not change from the preceding period, did the conversion costs per equivalent unit increase, the same for the current period? Increase The following information concerns production in the Baking Department for December. All direct materials are placed in process at the beginning of ACCOUNT Work In Process-Baking Department ACCOUNT NO. Balance Date Item Debit Credit Debit Credit Dec. 1 Bal., 8,400 units, 4/5 completed 21,000 31 Direct materials, 151,200 units 287,280 308,280 31 Direct labor 77,630 385,910 31 Factory overhead 43,666 429,576 31 Goods finished, 153,300 units 413,574 16,002 31 Bal., ? units, 4/5 completed 16,002 a. Based on the above data, determine each cost listed below. Round "cost per equivalent unit" answers to the nearest cent. 1. Direct materials cost per equivalent unit 1.9 2. Conversion cost per equivalent unit 0.8 3. Cost of the beginning work in process completed during December 22,344 4. Cost of units started and completed during December 11,000 X 5. Cost of the ending work in process S 16,002 b. Assuming that the direct materials cost is the same for November and December, did the conversion cost per equivalent unit increase, decrease, o same in December Increase