Floridyne, Inc. manufactures mouthwash. They had no finished goods inventory at the beginning of 2019. They have only one processing department for this product. A review of the company's inventory records shows the following: At the beginning of January 2019, Floridyne has 4,500 gallons of mouthwash in process. (costs $8,410 for materials, 1,663 for labor and 4,990 for overhead) During 2019, Floridyne finishes/transfers 162,000 gallons of mouthwash. On December 31, 2019, Floridyne has 6,200 gallons of mouthwash that is 70% complete. Direct materials are added half at the beginning of the process and half after the process is 60% complete. During 2019 $349,000 of direct materials and $92,500 of direct labor were added. Using the weighted average approach to process costing, Floridyne would use what number of equivalent units in 2019 to calculate the cost per equivalent unit for direct labor? 1) 162,000 O2) 168,200 3) 170,840 4) 166,340 Using the weighted average approach to process costing, Floridyne would calculate which of the following for the cost per equivalent unit for direct materials? 1) $1.88 per gallon 2) $2.12 per gallon 3) $2.07 per gallon 4) $2.21 per gallon What information is missing that is necessary to calculate the total cost per equivalent unit using weighted average for Floridyne? 1) The percent complete for beginning work in process 2) The ending units in finished goods 3) The overhead cost added to the process during 2019 04) The number of employees working in this department The debit to finished goods inventory for 2019 for Floridyne would be calculated by: 1) Multiplying 166,500 by the total cost per equivalent unit 2) Subtracting ending inventory in WIP from beginning inventory in WIP 0 3) Adding up all costs added and subtracting beginning inventory in WIP 4) Multiplying 162,000 by the total cost per equivalent unit