M3-3 (Algo) Compute Costs for Manufacturing Company [LO 3-1] San Tan Company manufactures light bulbs. Once produced, the bulbs are packaged and sold to wholesalers for distribution to grocery stores and large retailers like Walmart. The following costs were incurred by San Tan Company during April: Electricity for factory Labor Rent on factory $ 16,100 31,300 23,300 Insurance on factory 1,400 Glass for bulbs 55,500 Cardboard for packaging 7,300 Required: 1. Compute the Manufacturing overhead cost for San Tan Company. 2. Compute the Direct materials cost for San Tan Company. 3. Compute the Conversion cost for San Tan Company. 1. Manufacturing Overhead 2. Direct Materials 3. Conversion Cost Eagle Company had 545 units in work in process on January 1. During the month, Eagle completed 2,450 units and had 1,070 units in process on January 31. Determine how many units Eagle started during January. Number of Units Started