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2) The Refining Department of Sweet Sugar, Inc. had 80,000 tons of sugar to account for in July. Of the 80,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 31,000 tons were 75% complete. The materials requiredfor production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for direct materials. A) 49,000 units B) 72,250 units C) 23,250 units D) 80,000 units 3) Damsel, Inc. is a large manufacturer of auto tires. Damsel has provided the following information: . Sales Revenue $55,000 18,500 33,000 52,000 185-1 Beginning Finished Goods Inventory Cost of Goods Manufactured Calculate the amount of ending Finished Goods Inventory reported on Damsel's balance sheet.. D) $3,000 $70,500 B) $19,000 C) $37,500 4) Jasper, Inc. reports the following cost information for March: Cost of Goods Manufactured Manufacturing Overhead Finished Goods Inventory, March 1 Finished Goods Inventory, March 31 Work-in-Process Inventory, March 1 Work-in-Process Inventory, March 31 Direct Materials Used $74,100 18,800 4,500 2,000 9,100 1,100 25,600 What is the cost of goods sold for March? A) $76,600 B) $78,600 C) $2,300 D) $71,600