13. (3,5 Points) Red Tail Manufacturing, Inc. provided the following information for the year. Purchases-Raw Materials $91,000 Plant Utilities and Insurance 67,000 Indirect Materials Used 11,000 Indirect Labor 4,100 Direct Materials Used in Production 97,000 Direct Labor 117,000 Depreciation on Factory Plant and Equipment 7,000 Cost of Goods Manufactured 291,000 Cost of Goods Sold 290,000 The inventory account balances as of January 1 are given below. Raw Materials Inventory Work-in-Progress Inventory Finished Goods Inventory $46,000 11,000 304,600 Required: What is the ending balance in the Finished Goods Inventory? 14. (3,5 Points) The following information has been provided by New Age, Inc.: Direct Labor Direct Materials Used Raw Materials Purchased Cost of Goods Manufactured Ending Work-in-Process Inventory Corporate Headquarters' Property Taxes Manufacturing Overhead $25,800 10,500 16,820 48,400 11,100 2,000 19,200 Required: Calculate the beginning balance of the Work-in-Process Inventory account. 15. (3,5 Points) Reed Productions has provided the following information for the year. Direct Labor Beginning Work-in-Process Inventory Direct Materials Used Ending Work-in-Process Inventory Manufacturing Overhead $153,000 62,000 269,000 52,800 132.500 During the year, Reed produced 72,960 units of product. Required: Calculate the unit product cost. (Round your answer to the nearest cent.)