Cost Definitions and Calculations For each of the following independent situations, calculate the missing values: 1. The Belen plant purchased $79,600 of direct materials during June. Beginning direct materials inventory was $2,500, and direct materials used in production were $71,400. What is ending direct materials inventory? $ 2. Forster Company produced 16,600 units at an average cost of $6.10 each. The beginning inventory of finished goods was $4,087. (The average unit cost was $6.10.) Forster sold 16,720 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $116,400, and ending WIP was $119,800. If total manufacturing costs were $334,500, what was the cost of goods manufactured? < 4. If the conversion cost is $101 per unit, the prime cost is $55, and the manufacturing cost per unit is $117, what is the direct materials cost per unit?- per unit 5. Total manufacturing costs for August were $411,000. Prime cost was $65,000, and beginning WIP was $82,000. The cost of goods manufactured was $450,000. Calculate the cost of overhead for August and the cost of ending WIP. Cost of overhead for August Ending WIP Check My Work 3 more Check My Work uses remaining. Previous Next All work saved. Save and Exit Submit Assignment for Grading