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Work in Process inventory had a beginning balance of $22,450 comprised of 900 units 35% completed. Direct materials balance was 16,000 units at $21 per unit. Direct labor was $101,380 and factory overhead was $93,416. Work in process units moved to finished goods at the end of the period was 16,260 units.

Calculate the following questions given the information provided below:

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 working in process inventory
4)   Cost per unit of the completed beginning work in process inventory
5)   Yes or No, did production costs change from the preceding period
6)   Assuming materials cost per unit did not change, did conversion costs per unit increase, decrease or remain the same

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