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13) The following information is provided by Panther Company WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct

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13) The following information is provided by Panther Company WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 22,000 units 9,000 units 13,000 units $24,900 $13,100 $12,000 The units were 80% complete for materials and 30% complete for conversion costs. How much are the total costs to be accounted for during the year

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