Work in Process Assembly Department

$\backslash$table$[[$Bal$.,8,000$ units, $50\%$ completed,$25,600$ To Finished Goods, $184,000$ units$],[$Direct materials, $188,000$ units e $$1\mathrm{.}8,338,400],[$Direct labor,$397,900],[$Faccory overtiead,$154,700],[$Pal$.,7$ urits, $35\%$ completed,$1]]$

Cost per equivalemt units of $$1\mathrm{.}80$ for Direct Materials and $$3\mathrm{.}00$ for Conversion Costs.

a$.$ Wased on the abowe data, determine Ilw different ansts listed below

Cost of butivnmig wark in process inventory completed this period

Cost of unis transferred ta finished gooks daming the period

Cost of ending work in process ifivertory

$$

$x$

$

$$

$ $$

Cont per unt of the complered begenerg wok in process inventory $($Rounded to the