1. Given the following data, calculate total product costs, and total period costs, respectively? Direct Materials (DM) cost, $300,000; Direct Labor (DL) cost, $280,000; Factory Depreciation Expense, S70,000; Sales & Marketing Expense $80,000; Corporate headquarters administrative expense $30,000 2. Use $2,200,000 as total manufacturing cost (DM+DL+Factory Overhead (FO) incurred in May. Calculate ending Work in Process Inventory on May 31 given the following data. Work in process inventory, May 1 $180,000 Cost of Goods Manufactured, May 1-31 $2,300,000 3. Work in Process Inventory, Beginnings 12.500 Direct Materials (DM) costs incurred 13.500 Direct Labor (DL) costs incurred S 1999 Factory Overhead (FO) cost applied 25% of DLC Work in Process Inventory, Ending SI5.000 Cost of Goods Manufactured 557.000 Calculate Direct Labor (DL) costs incurred. 4. On December 31, 2019, Malpaso Co's finished goods inventory account had an ending balance of $380,000. During 2019, Malpaso's Cost of Goods Sold was $80,000. On January 1, 2019, its Work in Process (WIP) Inventory account had a balance of $80,000. During 2019, materials costing $120,000 were used in production, $50,000 of direct labor cost was incurred, and estimated factory overhead cost in 2019 was $40,000. Malpaso's WIP Inventory account balance on December 31, 2019 was $15,000. Calculate Malpaso's beginning finished goods inventory account balance on January 1, 2019