1- Towson Manufacturing had a Work in Process balance of $106,000 on January 1, 2018. The year end balance of Work in Process was $140,000 and the Cost of Goods Manufactured was $675,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2018. (Round enter as whole dollars only.)

2-

During FY 2018, Towson Manufacturing had a beginning finished goods inventory of $24,000 & ending finished goods inventory of $17,500. Beginning work-in-process was $20,000 and ending work-in-process was 15,500. Factory overhead was $22,500. The total manufacturing costs amounted to $288,000. Use this information to determine the FY 2018 Cost of Goods Sold. (Round enter as whole dollars only.)

3- During FY 2019, Dorchester Company plans to sell Widgets for $12 a unit. Current variable costs are $6 a unit and fixed costs are expected to total of $141,000. Use this information to determine the number of units of Widgets for Dorchester to breakeven. (Round to the nearest whole number)