department. The following information is 4. Zimmerman Company manufactures plastic cups in one available: C Work-In-Process Inventory, beginning 60,000 Units started Units completed and transferred Work-In-Process Inventory, end 48,000 12,000 Direct materials added $180,000 Direct labor $165,600 Factory overhead The units in the ending Work-In-Process Inventory materials and 60 percent complete with respect to conversion costs. The unit cost of direct materials is $82,800 are 50 percent complete with respect to direct A) $1.00 B) $3.00 C) $3.33 D) $5.00 5. Bombard Company manufactures plastic cups in one department. The following information is available: Work-In-Process Inventory, beginning Units started 0 60,000 48,000 Units completed and transferred Work-In-Process Inventory, end Direct materials added 12,000 $240,000 Direct labor $164,780 $82,000 Factory overhead The units in the ending Work-In-Process Inventory materials and 50 percent complete with respect to conversion costs. The cost of the ending Work-In- Process Inventory is are 100 percent complete with respect to direct A) $61,200 B) $72,200 C) $75,420 D) $102,000