D Questions 5 and 6 -4 points (2 points per correct answer the year ended December 31, 2020 The following data are taken from the accounting records of the Digital Manufacturing Como for January 1.2020 December 31.2020 Material Control 1,600 $ 240 Work in process Control 400 250 Finished goods Control 800 960 Sales 10,000 Purchases of raw materials 1.850 Non-manufacturing (operating) expenses 1,650 Variable overhead applied 860 Fixed overhead applied 1,405 2,000 Direct labour Questions 5 and 6 -4 points (2 points per correct answer) the year ended December 31, 2020: The following data are taken from the accounting records of the Digital Manufacturing Company for January 1.2020 December 31.2020 Material Control $ 1,600 $ 240 Work in process Control 400 250 Finished goods Control 800 960 Sales 10,000 Purchases of raw materials 1,850 Non-manufacturing (operating) expenses 1,650 Variable overhead applied 860 1,405 Fixed overhead applied 2,000 Direct labour 2 pts