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 of production.Bal.,900 unita, 35% completed 22,450, direct materials, 16,000 units @$21 336,000,Direct labor 101,000, Factory overhead 93,416, bal ? units 45% complete ?, To finished goods 16260 units 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.