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 materials are placed in process at the beginning ofproduction.

Work in Process—AssemblyDepartment
Bal., 6,000 units, 35% completed	20,580	To Finished Goods, 138,000 units	?
Direct materials, 141,000 units @ $2.1	296,100
Direct labor	421,100
Factory overhead	163,765
Bal., ? units, 75% completed	?

Cost per equivalent units of $2.10 for Direct Materials and$4.10 for Conversion Costs.

a. Based on the above data, determine thedifferent costs listed below.

If required, round your interim calculations to twodecimal places.

1. Cost of beginning work in process inventory completed thisperiod	$fill in the blank 1
2. Cost of units transferred to finished goods during theperiod	$fill in the blank 2
3. Cost of ending work in process inventory	$fill in the blank 3
4. Cost per unit of the completed beginning work in processinventory (Rounded to the nearest cent.)	$fill in the blank 4

b. Did the production costs change from thepreceding period?

c. Assuming that the direct materials cost perunit did not change from the preceding period, did the conversioncosts per equivalent unit increase, decrease, or remain the samefor the current period?