The charges to Work in Process - Assembly Department for a period, together with informtion concerning production, are as follows. All direct materials are placed in process at the beginning of production.
Bal, 4,000 units, 35% completed - 9,590
Direct materials, 94,000 units @ $1.75 - 164,500
Direct labour - 134,800
Factory overhead - 52,000
Bal ??? units, 45% completed
To Finished Goods, 92,200 units

Determine the following:

a. The number of units in work in process ending inventory

b. Equivalent units of production for direct materials and conversion

c. Costs per equivalent unit for direct materials and conversion

d. Cost of the units started and completed during the period

Based on the above data, determine the following:

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