1. Production data show 44,098 units were transferred out of a stage of production and 5,057 units remained in ending WIP inventory that was 100% complete to material and 38% complete to conversion. The unit material cost is $8 for material and $3 for conversion. What is the amount of inventory transferred out? Round to the nearest whole dollar, no decimals

2. Production data show 44,339 units were transferred out of a stage of production and 9,705 units remained in ending WIP inventory that was 100% complete to material and 51% complete to conversion. The unit material cost is $9 for material and $2 for conversion. What is the amount of inventory remaining in ending work in process inventory? Round to the nearest whole dollar, no decimals.

3. Overhead is assigned to the manufacturing department at the rate of $10 per machine hour. There were 3,500 machine hours during October in the shaping department and 2,500 in the packaging department. Prepare the journal entry to apply overhead to the manufacturing departments.

Date. Account. Debit. Credit