4. Carson Manufacturing, Inc. makes refrigerator replacement parts. In May, Carson produced 2,000 units. Costs incurred were as follows: Direct Labor per unit (2 hrs. @ S15/hr.): Direct Materials per unit: Indirect Labor (maintenance): Indirect Materials (total used): Manufacturing Overhead application rate (per unit): $30 $15 $35,000 $2,000 $5 Given this data, what was the Conversion Cost per unit? Work in Process Inventory was $23,000 at the beginning of the period, and $19,000 at the end of the period. Total Manufacturing costs for the period were $74,000. Sold for the period was $95,000. 5. Cost of Goods If the beginning balance of Finished Goods Inventory was $65,000, what is the ending balance in Finished Goods Inventory