For each of the following independent situations, calculate the missing values:

1. The Belen plant purchased $78,500 of direct materials during June. Beginning direct materials inventory was $2,400, and direct materials used in production were $75,000. What is ending direct materials inventory? $

2. Forster Company produced 11,200 units at an average cost of $5.80 each. The beginning inventory of finished goods was $3,654. (The average unit cost was $5.80.) Forster sold 11,320 units. How many units remain in ending finished goods inventory? units

3. Beginning work in process (WIP) was $111,400, and ending WIP was $119,950. If total manufacturing costs were $355,500, what was the cost of goods manufactured? $

4. If the conversion cost is $107 per unit, the prime cost is $54, and the manufacturing cost per unit is $132, what is the direct materials cost per unit? $per unit

5. Total manufacturing costs for August were $425,000. Prime cost was $69,000, and beginning WIP was $82,000. The cost of goods manufactured was $451,000. Calculate the cost of overhead for August and the cost of ending WIP.

Cost of overhead for August	$
Ending WIP	$