Last night, the sprinkler system at Plant A was accidentally set off. Most of the cost records in Plant A for the month just completed (May) were destroyed. The plant manager has come to you in a panic - she has to complete her report for head office by the end of today. She wants you to give her the numbers she needs for her report. The following is the only information saved: Raw Materials Beg 25,000 Work in Process 15,000 Beg Finished Goods 400,000 Transferred Out 50,000 End 55,000 End Cost of Goods Sold Manufacturing Overhead 0 Beg Wages Payable 10,000 Beg 20,000 End Other information: total direct materials transferred to the factory floor for the month were $180,000 a total of 10,000 direct-labour hours were worked during the month at an average wage of $15 per hour overhead is applied to production at $10 per direct labour hour . on May 31, there was 1 job, #XL235, left in Work in Process. It included $4,000 of direct materials and had received 20 direct labour hours to date (it started on May 30). actual manufacturing overhead expenses for May were $95,000 there are no indirect materials or indirect labour charges in the month of May a. Required - Calculate the following: Material purchases during May. (1.5 marks) b. Cost of work in process inventory at the end of May. (2 marks) Amount paid for direct labour force in May. (1.5 marks) Cost of goods sold for May. (1 mark) c. d. e. Over/under applied overhead in May. (2 marks)