4 2 points What is the cost of direct labor if the conversion costs are $440,000 and manufacturing overhead is $260,000? $180,000 $700,000 OOOO $260,000 $440,000 5 2 points Which of the following lists contains only conversion costs for a manufacturer of clothing? denim, machine operator, factory electricity, factory insurance machine operator, factory electricity, factory depreciation, zippers machine operator, factory electricity, factory depreciation, factory insurance factory electricity, factory insurance, property tax for the office 6 2 points Direct material costs $5 per unit, direct labor costs $3 per unit, and overhead is applied at the rate of 100% of the direct labor cost. What is the value of the inventory transferred to the next department if beginning inventory was 2,000 units: 9,000 units were started; and 1,000 units were in ending inventory? $121,000 $99,000 $110,000 $130,000