3. The following information was taken from the records of the XYZ Corporation for the month of July. There were no beginning inventories in WIP or F/G. Units Cost Sales during month Manufacturing costs for month: Direct material 10,000 ? 42,000 35,000 22, 000 2,000 Direct labor Overhead costs applied Overhead costs over-applied Inventories, July 31: Work in process Finished goods 1,000 2,000 ? Indirect manufacturing costs are applied on a direct labor cost basis. The over-applied balance is due to seasonal variations and will be carried forward The following cost estimates have been submitted for the work in process inventory of July 31: material, $3,500; direct labor, $3,000. Required: completed and transferred to Calculate the number of units that were finished goods during the month. b. Complete the estimate of the cost of work in process on July 31 c. Compute cost of goods manufactured for the month. d. Determine the cost of each unit completed during the month. e. Determine the total amount debited to the Overhead Control accounts during the month. a