Question 37 (Mandatory) (2.5 points) Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were one-fifth completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period Costs added during period Direct materials (10,400 at $9.8365) Direct labor Factory overhead $60,000 102,300 79,800 25,200 Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, what is the material and conversion cost per unit (to the nearest penny), respectively. $5.94 and $5.86 $5.94 and $6.38 $8.00 and $8.68 $9.84 and $9.58 Question 36 (Mandatory)(2.5 points) Carmelita Inc., has the following information available Costs from Beginning Inventory $2,500 6,200 Costs from Current Period $22,252 150,536 Direct materials Conversion Costs At the beginning of the period, there were 500 units in process that were 60 percent complete as to conversion costs and 100 percent complete as to direct materials costs. During the period 4,500 units were started and completed. Ending inventory contained 340 units that were 80 percent complete as to conversion costs and 100 percent complete as to materials costs. (Assume that the company uses the FIFo process cost method. Round cost per unit figures to two cents, i.e. $2.22 when calculating total costs.) The total costs that will be transferred into Finished Goods for units started and completed were $161,775 $156,960 $162,855 $161,505