4.30,000 units of a product were manufactured. Cost of goods sold for the sale of 27,000 of those units was $3,220,000. Factory Overhead cost for the 27,000 sold units was $22 per unit, and Factory Overhead cost was applied at a rate of 30.0% (0.30) of Direct Labor Cost Calculate the total Conversion Cost applied to the 27,000 sold units of this product. 5. In a process cost system, 7,890 units of product are first processed in Department R with total product cost (DM, DL, and FO) $ 22,000. The 7,890 units are then completed and packaged for shipment to customers in Department Sat additional product cost of $28,000. a) Prepare the journal entry for the transfer of product cost from Department R to Dept. S. b) Prepare the journal entry for the transfer of finished product cost from Department Sto Finished Goods Inventory. 6. Department W's WIP Inventory had 6,700 units at the beginning of the period (50% complete for conversion costs), 22,400 units were completed during the period; and 8,000 units were in ending WIP Inventory at the end of the period (25% complete for conversion costs). All materials are added at the beginning of the process. The following Direct Materials (DM) costs were in the department's work in process inventory account during the period: Work in process DM cost, beginning of period Direct Materials (DM) Costs added during period: Work in process DM Cost, end of period $108,000 $252,000 $82,360 a) Calculate equivalent units for direct materials cost for the period. b) Calculate direct materials cost per equivalent unit for the period (round to nearest $0.00)