4. If the conversion cost is $84 per unit, the prime cost is $55, and the manufacturing cost per unit is $105, what is the direct materials cost per unit? X per unit 5. Total manufacturing costs for August were $412,000. Prime cost was $64,000, and beginning WIP was $76,000. The cost of goods manufactured was $434,000. Calculate the cost of overhead for August and the cost of ending WIP Cost of overhead for August Ending WIP