accounting 2 questions

Washtenaw Company had the following information for the year: Direct materials used $116, 400 Direct labor incurred (6,050 hours) $152,000 Actual manufacturing overhead incurred $ 1 7 2 , 2 0 0 ' Washtenaw Company used a predetermined overhead rate of $37 per direct labor hour for the year. Assume the only inventory balance is an ending Work in Process Inventory balance of $17,100. What was cost of goods manufactured during the year? Multiple Choice 0 $440,600 0 $449,700 0 $475,150 0 $258,400 VanBuren Inc. had the following information about inventory balances for the year: Raw Materials Inventory Work in Process Inventory Finished Goods Inventory ' . . Ending Beginning Inventory Inventory December January 1 31 5 40,000 5 30,000 5 35,000 5 0? 5 30,000 5 0? Additional information for the year is as follows: Direct materials used Direct labor Applied Manufacturing overhead Cost of goods manufactured (COGM) Unadjusted Cost of goods sold (COGS) $200,000 $150,000 $160,000 $525,000 $544,000 I What was the ending Work in Process Inventory balance on December 31? MummeChmce <:> $2QOOO 0 $11,000 0 $50,000 (:) $54000