\begin{tabular}{|l|r|r|} \hline & Case 1 & Case 2 \\ \hline Direct Materials & $36,000 & $5,000 \\ \hline Direct Labor & & $6,000 \\ \hline Manufacturing overhead & $12,000 & $21,000 \\ \hline Total Manufacturing costs & $78,000 & \\ \hline Work-in-process 1/1 & $12,000 & \\ \hline Work-in-process 12/31 & & $2,000 \\ \hline Costofgoodsmanufactured & $66,000 & $33,000 \\ \hline Sales & $180,000 & $50,000 \\ \hline Finished Goods 1/1 & $42,000 & $9,000 \\ \hline Cost of Goods Available & & \\ \hline Finished Goods 12/31 & & $7,000 \\ \hline Cost of Goods Sold & $78,000 & \\ \hline Gross Profit & & \\ \hline Operating Expenses & & $10,000 \\ \hline Net Operating Income & $54,000 & \\ \hline \end{tabular} a Calculate the unknown amounts for both Case 1 and 2 b For Case 1, compute the total prime costs for the year. c For Case 1, compute the total conversion costs for the year. d For Case 1, compute the average price per unit if the company sold 15,000 uni e For Case 1, compute the operating income per unit if the company sold 15,000 units f For Case 1, compute the POHR assuming Manufacturing overhead is applied based on DL cost g For Case 1, review beginning and ending work in process. As an auditor or manager what one question might you possibly have? h For Case 1, review beginning and ending finished goods inventory. As an auditor or manager what question might you possibly have? i For Case 1, review beginning and ending direct materials inventory. As an auditor or manager what question might you possibly have