5. Minnie's Muffins uses a process order costing system Calculate the cost per muffin for July based on the following information: Beginning work in process inventory July 1st: 80,000 Muffins placed in process July 1 through July 31: 800,000. Ending work in process inventory July 31: 50,000 The ending work in process inventory is 100% complete as to direct material and 70% complete as to direct labor and manufacturing overhead. The production Costs for July are as follows: Direct material $300,000 Direct labor $200,000 Manufacturing overhead $100,000