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

1. The Avoyelles plant purchased $143,000 of direct materials during June. Beginning direct materials inventory was $9,000, and direct materials used in production were

$110,000. What is ending direct materials inventory?

2. Bienville Company produced 8,000 units at an average cost of $11.80 each. The beginning inventory of finished goods was $3,422. (The average unit cost was

$11.80.) Bienville sold 8,120 units. How many units remain in ending finished goods inventory?

3. Beginning WIP was $20,000, and ending WIP was $18,750. If total manufacturing costs were $40,000, what was the cost of goods manufactured?

4. Ifthe conversion cost is $84 per unit, the prime cost is $70, and the manufacturing cost per unit is $120, what is the direct materials cost per unit?

5. Total manufacturing costs for August were $446,900. Prime cost was $290,000, and beginning WIP was $160,000. The cost of goods manufactured was $512,000.

Calculate the cost of overhead for August and the cost of ending WIP.

LO1