Q.1 The following information comes from the accounting records of a manufacturing firm: Direct material cost 5.000 TL Direct labor cost 4.000 TL Beginning work in process inventory 1.000 TL Ending work in process inventory 1.700 TL Beginning finished goods inventory 1.700 TL Ending finished goods inventory 1.500 TL Required: Assume that cost of goods sold is calculated 14.500 TL for the year Compute overhead cost of the period