please answer both i am out off questions

its accounting

Current Attempt in Progress Materials costs of $ 816000 and conversion costs of $ 1152920 were charged to a processing department in the month of September Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. There were no units in beginning work in process inventory, 160000 units were started into production in September, and there were 7000 units in ending work in process inventory that were 40% complete as to conversion costs at the end of September What was the total amount of manufacturing costs assigned to the 7000 units in ending work in process inventory? O $ 35000 $ 20720 O $56420 O $35700 Current Attempt in Progress Sheffield Company has recently tried to improve its cost analysis for its manufacturing process. Units started into production equaled 6000 and ending work in process inventory equaled 300 units. Sheffield had no beginning work in process inventory Conversion costs are applied equally throughout production and materials are applied at the beginning of the process. What is the materials cost per unit if ending work in process inventory was 25% complete as to conversion costs and total materials costs equaled $ 24000? O $3.81 53.81 $ 4.00 O $4.21