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

1.The Belen plant purchased $78,400 of direct materials during June. Beginning direct materials inventory was $3,900, and direct materials used in production were $72,200. What is ending direct materials inventory? $

2.Forster Company produced 18,100 units at an average cost of $4.30 each. The beginning inventory of finished goods was $2,408. (The average unit cost was $4.30.) Forster sold 18,220 units. How many units remain in ending finished goods inventory? units

3.Beginning work in process (WIP) was $111,400, and ending WIP was $116,500. If total manufacturing costs were $343,750, what was the cost of goods manufactured? $

4.If the conversion cost is $94 per unit, the prime cost is $64, and the manufacturing cost per unit is $119, what is the direct materials cost per unit? $per unit

5.Total manufacturing costs for August were $409,000. Prime cost was $62,000, and beginning WIP was $71,500. The cost of goods manufactured was $447,000. Calculate the cost of overhead for August and the cost of ending WIP.

Cost of overhead for August	$
Ending WIP	$