1. Refresh produces soft drink and sodas. Production of 101,000 liters was started in February, 86,000 liters were completed. Material costs were 38,340 for the month while conversion costs were $16,980. There was no beginning work-in-process; the ending work-in-process was 100% complete with respect to materials, but require additional labor to complete.

A. What is the average cost of material per unit?

B. What is the cost of materials assigned to ending inventory?

2. West Corp allocated manufacturing overhead to work in process on the basis of machine hours at the rate of $8 per machine hour. If Product Cue2 required 5,000 machine hours during July, the manufacturing overhead assigned to Product Cue2 was _____?