13. Antonov, Inc. manufactures customized desks. The following data is for Job No. 978: SI 1.450 S5.400 Direct materials used Direct labor used Machine hours used Predetermined factory overhead rate per machine hour $2.50 If the total manufacturing cost for Job No. 978 is $28,000, calculate the number of machine hours used to complete this job. 14. Enmex Company had the following data for the year ended December 31, 2019. During the year, accounts receivable decreased $14,000, merchandise inventory decreased S10,000, accounts payable decreased by $20,000, and depreciation expense of $30,000 was recorded. Net Cash Flow from Operating Activities was $55,000. Calculate Ermcx's Net Income for the year ended December 31, 2019. 15. Given the following data: Work in Process Inventory. Beginning Work in Process Inventory. Ending Direct Materials costs incurred Direct Labor cost incurred Cost of Goods Manufactured $20,000 $14.000 $14.000 $12.000 S28.000 Calculate Factory Overhead cost applied to production. 16. Iraticante Corp, has beginning and ending finished goods inventories of $86,000 and $100,000, respectively. If sales revenue is $540,000 and gross profit is $36,000, calculate cost of goods manufactured