1) A golf ball manufacturer gives us its data for the year:

WIP Inventory, January 1	0 units
Units started	9,500 units
Units completed and transferred out	5,700 units
WIP Inventory, December 31	3,800 units
Direct materials	$15,078
Direct labor	$7,400
Manufacturing Overhead	$5,011

Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs.

On December 31, the total costs of units completed and transferred would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.)

A.$9,200.

B.$30,481

C.$8,669

D.$ 18,297

2)A golf ball manufacturer gives us its data for the year:

WIP Inventory, January 1	0 units
Units started	8,800 units
Units completed and transferred out	6,200 units
WIP Inventory, December 31	2,600 units
Direct materials	$15,378
Direct labor	$6,500
Manufacturing Overhead	$4,811

Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs.

On December 31, the total cost of the units in ending WIP would be closest to (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.)

A.$5,520.

B.$6,490.

C.$8,472.

D. $3,792.