Prahlom A (A nnints) A Comnanv's Wark in Process Inventory T-Account follows: The cost of goods manufactured is: a. $193,000 b. $211,800 c. $185,000 d. $144,600 e. $176,200 Problem 5. (10 points) A process's beginning work in process inventory consists of 10,000 units that are 20% complete with respect to conversion costs. A total of 40,000 units are completed this period. There are 15,000 units in work in process, one-third complete for conversion, at period-end. The equivalent units of production (EUP) with respect to conversion at period end-assuming the weighted-average method, are: If the beginning work in process had $6,000 in conversion costs and $84,000 is added during this period, what is the cost per EUP for conversion? Problem 6. (10 points) Listed below are costs of providing a guide tour passenger motor coach carrier service. Classify each cost as either Direct (D) Indirect (I) Selling (S) or General \& Administrative (A). Consider the cost object to be a tour. Tour guides and motor coach drivers are paid based on hours of travel time