QUESTION 1 Projected sales ONE Finished units ONE 60,000 units @ $ 70 each 20.000 begin end 25,000 TWO TWO 40,000 units @ $ 100 each 8,000 begin end 9,000 TWO Raw materials A B c needed by ONE 4 grams needed by ONE 2 grams needed by ONE 0 TWO TWO 5 grams 3 grams 1 gram Raw materials Abegin inventory 32.000 B begin inventory 29.000 C begin inventory 6.000 end inventory 36.000 end inventory 32,000 end inventory 7,000 @ $8 each 55 each $ 3 each Direct labor One 2 hours 58 per hour TWO 3 hour @ 5.9 per hour Factory overhead applied 52 per direct labor hour QUESTION 1 Projected sales ONE Finished units ONE 60,000 units @ $ 70 each 20.000 begin end 25,000 TWO TWO 40,000 units @ $ 100 each 8,000 begin end 9,000 TWO Raw materials A B c needed by ONE 4 grams needed by ONE 2 grams needed by ONE 0 TWO TWO 5 grams 3 grams 1 gram Raw materials Abegin inventory 32.000 B begin inventory 29.000 C begin inventory 6.000 end inventory 36.000 end inventory 32,000 end inventory 7,000 @ $8 each 55 each $ 3 each Direct labor One 2 hours 58 per hour TWO 3 hour @ 5.9 per hour Factory overhead applied 52 per direct labor hour