Hana company completed Job No. Z40 during 2021. The job cost sheet listed the following: Direct materials Direct labor SR110,000 $60,000 Manufacturing overhead applied $40,000 3,000 units 1,800 units Units produced Units sold 18. What is the manufacturing costs assigned (debit) to Work In Process Inventory? a. 210,000 b. 126,000 c. 84,000 d. 102,000 19. What is the manufacturing cost per unit? a. 116.66 b. 70.00 c. 56.66 d. 75.00 20. What is the cost of goods sold from this job? a. 210,000 b. 100,800 c. 105,000 d. 126,000 21. What is the ending balance in the Finished Goods Inventory? a. 210,000 b. 126,000 c. 84,000 d. 102,000