4. Mary had the following events: January trted making I unit of Product X. She incurred $300 in manufacturing. But she could not get t finished February Finished the unit which was started in January at an additional manufacturing cost of $200. . Started another 2 units, and finished the 2 units at a cost of $500 cach, $1,000 total. Started 4 more units, incurred $350 each, $1,400 total. None of these 4 units were finished. . Sold 2 finished units for $800 each, $1,600 total. a. ForFebruary. Manufacturing costs totaled b. For February, Cost of Goods Manufactured is 5. The following cost and inventory data are taken from the accounting records of Mason Company for the year just completed: Costs incurred: Direct labor cost Purchases of raw materials Manufacturing overhead Advertising expense Sales salaries Depreciation, office equipment $87,000 $126,000 206,900 $101,000 $33,000 $8,200 Beginning of End of the Year the Year Inventories $10,000 $20,000 $26,000 $8,000 Raw materials $4,900 Work in process 72,000 Finished goods a. Calculate direct material cost b. Calculate total manufacturing costs. c. Calculate cost of goods manufactured. d. Calculate cost of goods sold