A company manufactures guitars. Identify each of the following costs as either a prime cost, a conversion cost, or both. 1. Wood used to build the guitar body. I V; 2. Glue used to bind the guitar wood. b\" ___: ~~~~~ ' I 3. Wages paid to assembly workers. 4. Depreciation on factory equipment. Both 5. Rent on factory building. 6. Wood to build the guitar bridge. Conversion cost Prime COSt Compute ending work in process inventory for a manufacturer using the following information. Raw materials purchased $ 124,000 Direct materials used 74,000 Direct labor used 55,000 Factory overhead 95,000 Work in process inventory, beginning 26,000 Cost of goods manufactured 220,000 Work in process inventory, beginning _ Total manufacturing costs 0 Total cost of work in process 0 ::| Work in process inventory, ending $ 0 Garcia company reports beginning raw materials inventory of $855 and ending raw materials inventory of $717. If the company purchased $3,646 of raw materials during the month, what is the amount of materials used during the month? Note: Assume all raw materials were used as direct materials. Prepare the schedule of cost of goods manufactured for Barton Company using the following information for the year ended December 31. Direct materials used $ 190 , 000 Direct labor 63 , 000 Factory overhead 2 4 , 00 0 Work in process inventory, beginning 157 , 000 Work in process inventory, ending 142 , 000 Total manufacturing costs Total cost of work in process Cost of goods manufactured $ 0