Department 1 of a two department production process shows: Busfield Company manufactures customized desks. The following pertains to Job No. 825: Units Direct materials used $25,500 Beginning Work in Process 40,000 Direct labor hours worked 450 Ending Work in Process 70,000 Direct labor rate per hour $30.00 Total units to be accounted for 200,000 Machine hours used 500 Applied factory overhead rate per machine hour $15.00 How many units were transferred out to Department 2? What is the total manufacturing cost for Job No. 825? 200,000 $46,500 110,000 $45,750 O 160,000 $33,000 130,000 $39,000 Balsam Company has recently tried to improve its Maple Inc. applies overhead to production at a analysis for its manufacturing process. Units started predetermined rate of 80% based on direct labor into production equaled 25,000 and ending work in cost. Job No. 550, the only job still in process at the process equaled 12,500 units. Balsam had no beginning work in process inventory. Conversion end of October, has been charged with costs are applied equally throughout production, manufacturing overhead of $4,000. What was the and materials are applied at the beginning of the amount of direct materials charged to Job 550 process. How much is the materials cost per unit if assuming the balance in Work in Process inventory ending work in process was 45% complete and is $15,000? total materials costs equaled $100,000? $9,000 $4 $6,000 $2.67 $5.52 $5,000 $8 $3,200