Cost Definitions and Calculations

For each of the following independent situations, calculate the missing values:

1. The Belen plant purchased $80,100 of direct materials during June. Beginning direct materials inventory was $2,700, and direct materials used in production were $73,900. What is ending direct materials inventory? $

2. Forster Company produced 17,900 units at an average cost of $5.90 each. The beginning inventory of finished goods was $4,484. (The average unit cost was $5.90.) Forster sold 18,020 units. How many units remain in ending finished goods inventory? units

3. Beginning work in process (WIP) was $115,200, and ending WIP was $119,800. If total manufacturing costs were $332,500, what was the cost of goods manufactured? $

4. If the conversion cost is $92 per unit, the prime cost is $53, and the manufacturing cost per unit is $114, what is the direct materials cost per unit? $ per unit

5. Total manufacturing costs for August were $411,000. Prime cost was $52,000, and beginning WIP was $80,000. The cost of goods manufactured was $448,000. Calculate the cost of overhead for August and the cost of ending WIP.

Cost of overhead for August	$
Ending WIP	$