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 unit $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? 14) Runaround Corporation sells running shoes and during January they ran production machines for 20,000 hours total and incurred $9,000 in maintenance costs. During July they ran production machines for 14,000 hours total and incurred $7,200 in maintenance costs. Based on this data, what is the cost formula for maintenance costs? Based on this data, what will total maintenance costs be if the machines are run for 16,500 hours