Work in Process-Assembly Department ? Bal., 8,000 units, 30% completed Direct materials, 188,000 units @ $1.8 18,960 To Finished Goods, 184,000 units 338,400 Direct labor 274,500 106,700 Factory overhead Bal., ? units, 75% completed ? Cost per equivalent units of $1.80 for Direct Materials and $2.00 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 1.0.0. 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.)