3. Beginning WIP was $50,000, and ending WIP was $18,750. If total manufactur- ing costs were $93,000, what was the cost of goods manufactured?

4. If the conversion cost is $32 per unit, the prime cost is $19.50, and the manu- facturing cost per unit is $39.50, what is the direct materials cost per unit?

5. Total manufacturing costs for April were $156,900. Prime cost was $90,000, and beginning WIP was $60,000. The cost of goods manufactured was $125,000. Calculate the cost of overhead for April and the cost of ending WIP.