BE$17-5$

Beginning Inventory:

Materials $.$

$.$$$45,000$

Work in Process.

$$57,000$

Ending Inventory:

$1.$

Materials

$$50,700$

Work in Process

$31,000$

$2.$

$3.$

$dl$

During the year, material purchases amounted to $$199,200,$ direct labor cost was $$170,000$ and MOH cost was $$133,000.$ There were $20,000$ units produced.

Calculate the total cost of direct material used in the production

Calculate the cost of good manufactured.

If the per unit manufacturing cost is $$26\mathrm{.}13,$$$10$ is direct material and $$7$ is overhead $(MOH).$ What is prime cost per unit? Conversion cost per unit?