Cost Definitions and Calculations For each of the following independent situations, calculate the missing values: 1. The Belen plant purchased $78,300 of direct materials during June. Beginning direct materials inventory was $2,300, and direct materials used in production were $73,600. What is ending direct materials inventory? 2. Forster Company produced 19,700 units at an average cost of $6.00 each. The beginning inventory of finished goods was $4,560. (The average unit cost was $6.00.) Forster sold 19,820 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $117,000, and ending WIP was $121,000. If total manufacturing costs were $355,500, what was the cost of goods manufactured? 4. If the conversion cost is $90 per unit, the prime cost is $47, and the manufacturing cost per unit is $109, what is the direct materials cost per unit? per unit 5. Total manufacturing costs for August were $405,000. Prime cost was $67,500, and beginning WIP was $83,000. The cost of goods manufactured was $436,000. Calculate the cost of overhead for August and the cost of ending WIP. Cost of overhead for August Ending WIP