Mr. T's is a T-Shirt manufacturing company that produces one product: white t-shirts. The company's factory operates three departments: Cutting, Sewing, and Packaging. Units for this company are measured in dozens. Therefore, 1 unit is equal to one dozen shirts. For the sewing department, the WIP inventory on Jan 1St was 800 units (70% complete with respect to materials and conversion costs were 50% complete). The WIP inventory on Jan 31St was 240 units (85% complete with respect to materials and conversion costs were 75% complete). The following information is related to the sewing department for the month of January: During the month, the sewing department transferred 14,800 dozen shirts to the Packing department. The sewing department applies manufacturing overhead using a department predetermined overhead rate of $1.80. MOH is applied using direct labor costs. During January, the cutting department transferred $722,000 of cut shirts to the sewing department. Direct Materials added by the sewing department totaled $88,775. MOH applied by the sewing department totaled $183,600. The beginning WIP costs for the sewing department include: From the Cutting department $30,000, Materials $5,000, and Direct labor $5,000. 1. How much direct labor costs did the sewing department add to production during the month? 2. Calculate the applied MOH that is included in the beginning WIP for the sewing department. 3 4 5. 6. . What is the total value of the beginning WIP in the sewing department? . The total cost per equivalent unit is: If the company charges a price per T-shirt of 40% over unit cost, what is the company's price per T-shirt? Prepare a complete WIP T-Account for the Sewing department. Your t-account should reflect the value of the goods transferred to the Packing department as well as the ending balance