pls help with all 3!!!

Champagne of the South, Inc. is a manufacturer of botted sweet tea. The company's Raw Materiais Inventory only contains direct materials. $27,000 in Raw Materials were purchased during the year. The ending Raw Materials Inventory was $2,000 higher than the beginning Raw Materials inventory. The company began the year with $17.000 in its Work in Process Inventory. By year end, the Work in Process Inventory had increased to 518,000. At year and the company reported $15,600 in its Finished Goods Inventory, which was a net decrease of 54 500 from the beginning of the year, The following costs were incurred during the year direct labor costs of 530,000, factory supervisor's salary of $10,000, factory utilities of $12,000, factory depreciation of $9.000, factory rent of $8,000, indirect factory materials of $500, and selling, general, and administrative expenses of $22,000. What was the cost assigned to the units completed during the year? he A $97,500 B. $89.000 OC. $98.000 OD 594,500 O E $93.500 ods Next Question Which of the following best defines the controlling phase of the business cycle? O A. identifying alternatives and the resources necessary for each alternative B. comparing budgets to financial accounting records and considering if any adjustments are necessary C. interacting with employees, suppliers, and customers D. using accounting knowledge to improve the operations of a company O E. reviewing the work of others to determine if any errors exist Next Question Which of the following statements is correct? A. All links in the value chain applicable to a service company are considered period costs. B. Product costs for a merchandiser are categorized as either direct material, direct labor, or manufacturing overhead costs. C. Period costs are relevant for purposes of calculating Gross Profit on the income Statement for a both a merchandiser and a manufacturer. D. Product costs for a merchandiser are expensed as selling, general, and administrative expensed when the related unit is sold. E. Costs incurred in the production link in the value chain for a manufacturer are expensed when incurred. Tea Deck