Cost Definitions and Calculations For each of the following independent situations, calculate the missing values: 1. The Belen plant purchased $81,300 of direct materials during June. Beginning direct materials inventory was $2,100, and direct materials used in production were $72,900. What is ending direct materials inventory? 2. Forster Company produced 13,000 units at an average cost of $4.80 each. The beginning inventory of finished goods was $3,744. (The average unit cost was $4.80.) Forster sold 13,120 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $115,000, and ending WIP was $118,450. If total manufacturing costs were $354,750, what was the cost of goods manufactured? 4. If the conversion cost is $95 per unit, the prime cost is $40, and the manufacturing cost per unit is $110, what is the direct materials cost per unit? per unit 5. Total manufacturing costs for August were $410,000. Prime cost was $68,500, and beginning WIP was $78,000. The cost of goods manufactured was $438,000. Calculate the cost of overhead for August and the cost of ending WIP Cost of overhead for August Il Ending WIP