2. value: 3.00 points McGown Corp has the following information: Beginning Inventory (1/1) $ 25,300 $ 24,100 $ 39,000 Ending Inventory (12/31) $ 39,100 $ 26,600 $ 21,900 Raw Materials Inventory Work In Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $ 106,100 $ 81,600 $ 87,000 $ 0 Compute the cost of goods manufactured. $258,400 $282,800 $243,800 O $263,400 Salon de Beauty, a local hair salon, incurred the following costs last month. (Hint: Treat Salon utilities as Variable cost) Salon rent Salon utilities (electric and water) Hairstylists' salaries Hairstylists' commissions (a percentage of sales) Depreciation on fixtures and equipment Shampoo and conditioner (only a small amount is used on each customer) Insurance Advertising Store manager's salary Hair dye and perm kits (each dye job or perm uses one kit) S S S S S S S $ S S 1,800 960 5,400 2.400 760 310 1,650 1.200 2.200 340 Calculate each of the following where the cost object is customers served: a. Total variable costs. Total Variable Cost b. Total fixed costs. Total Fixed Cost c. Total direct costs. Total Direct Cost d. Total indirect costs. Total Indian Cont