Crane Inc. manufactures a single product in a continuous processing environment. All materials are added at the beginning of the process, and conversion costs are incurred uniformly throughout the process. To assign costs to inventories, the company uses weighted-average process costing. The following information was available for 2022: Sales (selling price per unit, $40) $5,060,000 Actual manufacturing overhead 818,400 Selling and administrative expenses 406,720 Unit production costs: Direct materials (1 kilogram) $7.00 Direct labour (1/2 hour) 9.00 Manufacturing overhead 10.00 Total $26.00 Units completed and transferred to finished goods 173,600 units. Materials purchased 155,000 kilograms Materials used in process 168,640 kilograms An inventory count at year end (December 31, 2022) revealed that the inventories had the following balances: Raw materials 9,920 kilograms Work in process inventory (45% complete) 27,280 units Finished goods 55,800 units The January 1, 2022, work in process inventory units are 70% complete. The unit cost of production was the same in 2022 as it was in 2021. Calculate the following amounts for Crane Inc.: The opening (January 1, 2022) balance in units and costs of (1) raw materials, (2) work in process inventory, and (3) finished goods Units Cost (1) Opening Balance - Raw Materials enter a number of units 0 $enter a dollar amount 7 (2) Opening Balance - Work in Process Inventory enter a number of units 0 $enter a dollar amount 26 (3) Opening Balance - Finished Goods enter a number of units 0 $enter a dollar amount 0 The equivalent units of production for 2022 for (1) materials and (2) conversion costs Direct Materials Conversion Equivalent units of production for 2022 enter a number of units 200880 enter a number of units 185876 The total cost for 2022 for (1) materials used and (2) conversion applied Direct Materials Conversion Total cost for 2022 enter a dollar amount enter a dollar amount The cost of ending work in process inventory for 2022 Cost assigned to ending work in process inventory $enter the cost assigned to ending work in process inventory in dollars The cost of units completed and transferred to finished goods Cost of units completed and transferred to finished goods $enter the cost of units completed and transferred to finished goods in dollars