2. Forster Company produced 11,700 units at an average cost of $6.40 each. The beginning inventory of finished goods was $3,904. (The average unit cost was $6.40.) Forster sold 11,820 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $113,600, and ending WIP was $120,550. If total manufacturing costs were $356,250, what was the cost of goods manufactured? 4. If the conversion cost is $92 per unit, the prime cost is $53, and the manufacturing cost per unit is $111, what is the direct materials cost per unit? per unit 5. Total manufacturing costs for August were $406,000. Prime cost was $60,000, and beginning WIP was $82,000. The cost of goods manufactured was $433,000. Calculate the cost of overhead for August and the cost of ending WIP Cost of overhead for August Ending WIP