For each of the following independent situations, calculate the missing values.

1. The Indianola plant purchased $143,000 of materials during May. Beginning inventory was $17,500 and direct materials used in production were $130,000. What is ending materials inventory?

2. Semmel Company produced 15,000 units at an average cost of $5 each. The beginning inventory of finished goods was $3,430 (the average unit cost was $4.90). Semmel sold 15,700 units. How many units remain in ending finished good inventory?

3. Beginning WIP was $31,400 and ending WIP was $20,000. If total manufacturing costs were $80,000, what was the cost of goods manufactured?

4. If the conversion cost is $16 per unit, the prime cost is $8, and the manufacturing cost per unit is $18, what is the direct materials cost per unit?

5. Total manufacturing costs for April were $156,900. Prime cost was $89,000 and begin¬

ning WIP was $50,000. The cost of goods manufactured was $125,000. Calculate the cost of overhead for April and the cost of ending WIP.