Randy's uses process costing in its two sequential production departments. During the month, the company spend $40 million on manufacturing costs and $2 million on operating expenses. At the end of the month, some units were still in production (end WIP) The cost per EU in the FIRST department was $3.70 The cost per EU in the SECOND department was $ 1.75 During the month, the company sold 6 million units for $10 each. Each of these units were produced during the month. What is the company's gross profit for the month? A. $20 million OB. $18 million O C. $27.3 million OD. $25.3 million Cate's Crates manufactures custom crates for a variety of uses. The following data have been recorded for Job 551, which was recently completed. Direct materials used cost $7,800. There were 83 machine hours used on this job. The predetermined overhead rate is $39 per machine hour used. There were 182 direct labor hours worked on this job at a direct labor wage rate of $26 per hour. What is the total manufacturing cost of Job 551? A. $4,732 B. $11,037 O C. $8,065 OD. $15,769