For each of the following independent situations, calculate the missing values: 1. The Belen plant purchased $81,400 of direct materials during June. Beginning direct materials inventory was $3,400, and direct materials used in production were $74,100. What is ending direct materials inventory? $ 2. Forster Company produced 17,600 units at an average cost of $6.80 each. The beginning inventory of finished goods was $2,856. (The average unit cost was $6.80.) Forster sold 17,720 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $117,200, and ending WIP was $119,650. If total manufacturing costs were $347,500, what was the cost of goods manufactured? $ 4. If the conversion cost is $100 per unit, the prime cost is $52, and the manufacturing cost per unit is $125, what is the direct materials cost per unit? $ per unit 5. Total manufacturing costs for August were $424,000. Prime cost was $52,500, and beginning WIP was $80,500. The cost of goods manufactured was $443,000. Calculate the cost of overhead for August and the cost of ending WIP. Cost of overhead for August $ Ending WIP $