Direct manufacturing labor costs in 2017 Manufacturing overhead costs in 2017 $4,000 $26,000 $36,000 2. Calculate (a) Cost of goods manufactured in 2017 and (b) Cost of goods sold in 2017. (12 points) Beginning work-in-process inventory, 1/1/2017 Total manufacturing costs incurred in 2017 Ending work-in-process inventory, 12/31/2017 Beginning inventory of finished goods, 1/1/2017 Ending inventory of finished goods, 12/31/2017 $12,000 $164,000 $10,000 $13,000 $17,000 3. How many units would have to be sold to yield a target operating income of $ 27,000, assuming variable costs are $ 26 per unit, total fixed costs are $ 5,004, and the unit selling price is $ 32 ? (8 points) 4. Stephanie's Bridal Shoppe sells wedding dresses. The average selling price of each dress is $ 1,100, variable costs are $ 500, and fixed costs are $ 120,000, How many dresses must the Bridal Shoppe sell to yield after-tax net income of $18,900, assuming the tax rate is 30 %? (10 points)