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The New York Division of MVP Sports Equipment Company manufacures baseball gloves, Two production departments are used in sequense: the Cutting Department and the Stitching Department. In the Cutting Department, direct material, consisting of imitation leather is placed into production at the beginning of the process. Direct labor and manufacturing overhead costs are incurred uniformly throughout the process. The material is rolled to make it softer, and is then cut into the pieces needed to produce baseball gloves. The predetermined overhead rate is 150% of direct labor costs. MPV uses weighed average costing. We have the following data about production in the Cutting Department: Goods-in-Process, January 1, 2020 10,000 units Direct Material-100% Complete Conversion (Labor & Overhead)-50% Complete Total cost of Goods in Process, January 1, 2020 $40,000.00 120,000 $160,000.00 Units added in January 2020: 70,000 units Costs added in January 2020: Direct Material Direct Labor $320,000 723,840 Units added in January 2020: 70,000 units Costs added in January 2020: Direct Material Direct Labor Factory Overhead Total costs added in January 2020 $320,000 723,840 1,028,160 $2,072,000 22,000 units Units in Goods-in-Process, January 31, 2020: Direct Material-100% Complete Conversion Costs-20% Complete Analyze the flow of units: a. Analyze the flow of units: Page 7 b. Compute equivalent units. c. Compute the per unit costs: (Direct Material, Conversion, and Total) c. Compute the per unit costs: (Direct Material, Conversion, and Total) d. The value of Goods-in-Process in the Cutting Department on 1/31/2020 is: e. The value of Goods-in-Process transferred to the Stiching Department is