D Question 15 2.5 pts A hair product manufacturer offers the following information: WIP Inventory, January 1 O units Units started 35,600 units Units completed and transferred out 9200 units WIP Inventory, December 31 26,400 units Direct materials $280,480 Direct labor $579,000 Manufacturing Overhead $335,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. What is the total cost of units in ending WIP? (Round intermediate calculations to the nearest cent and the final answer to the nearest dollar.) O $1,222,374 O $488,928 O $666,336 $733,429 Question 16 2.5 pts All fixed costs are listed on a contribution margin income statement Question 14 2.5 pts In a particular department, 8,200 units were started and all but 1,800 were completed at the end of the period. These 1,800 were 70% complete for materials and 30% for conversion costs. Costs added were $55,400 for materials and $52,100 for conversion costs. What is the total number of equivalent units for direct materials? O 6,940 9,460 O 6,400 O 7,660 Question 15 2.5 pts Question 13 2.5 pts Managers should never consider when making any sort of decision. sunk costs only variable costs O revenues that differ among alternatives O only fixed costs