17. Alpha Company had capacity to produce 7,000 units of the product, PRODI, using 28,000 kg of direct materials. Alpha produced 6,650 units of PRODI by processing 23,500 kg of direct materials. Conversion cost per unit is $6.20. Alpha can add or reduce manufacturing capacity in increments of 1,000 kgs. What is the cost of unused capacity for conversion costs of Alpha? b. $2,170 $6,975 $10.625 $27,900 None of the above. d. e 18. Beta Corporation uses a process-costing system to manufacture motor spare-part. The following information summarizes operations for its spare-part for the month of July 2019;- Directe Units Labore Work-in-process inventory, 1 July 100 $ 50.000 Started during the quarter 500 Completed during the quarter 400- Work-in-process inventory, 31 July 200- Costs added during the quarters 5775,000 a. b. c. d Beginning work-in-process inventory was 50% complete for direct labor. Ending work-in- process inventory was 75% complete for direct labor. What is the total value of the direct labor in the ending work-in-process inventory using the weighted average method $183,000 $194,000 $225,000 $210,000 None of the above