1. On September 1, 2020, the stamping dept. of Samson Steel Co. had 12,000 units of steel in beginning Work in Process (WIP) Inventory that were 45% complete for conversion costs. During September, 100,000 units were completed. An ending WIP Inventory count on September 30 showed 19,000 units of steel that were 30% complete for conversion costs. Assume all direct materials (DM) costs are added at the beginning of the stamping process. Total manufacturing (DM+DL+FO) costs incurred in September were $897,000. The total manufacturing costs included DM costs $597,000. a) Calculate direct materials cost per equivalent unit in September 2020 (round to $0.00). b) Calculate conversion cost per equivalent unit in September 2020 (round to $0.00). 2. Schaefer Corp.'s cost accountant thinks that machine hours are the best activity base for applying its factory overhead cost. Schaefer had an actual factory overhead cost balance of $26,600 during the accounting period. Job #61 was the only job in work in process inventory, and it used 200 machine hours. The expected machine hours for the year totaled 2,400 machine hours. At the end of the accounting period, the factory overhead account had an under-applied (debit) balance of $1,280. a) Calculate Schaefer's Predetermined Factory Overhead Rate. b) Calculate Schaefer's total estimated factory overhead cost for the year. 3. Suzuki Corporation uses a Job Cost Accounting System. It has an ending balance in its Work in Process Inventory" Account of $650,000, and two partially completed Jobs (#11, #12) in production. If Factory Overhead (FO) cost applied to Jobs 11 and 12 is $150,000, and Suzuki uses a Predetermined Factory Overhead Rate: 40% of Direct Labor Cost, calculate the amount of Direct Materials(DM) cost assigned to Jobs 11 and 12 (round to nearest $1)