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Bowen Company manufactures one product, it does not maintain any beginning or ending inventories, and its uses a standard cost system. Its predetermined overhead rate includes $1 denominator. The company purchased (with cash) and used 56,000 yards of raw materials at a cost of $11.70 per yard Its direct laborers worked 20,950 hours and were paid a total of $291,900. The company started and completed 10,000 units of finished goods during the period. Bowen's standard cost card for its only product is as follows of fixed overhead in the numerator and 50,000 direct labor-hours in the Standard Quantity or Hours (2 standard Price Cost 1.9 yards $19.50 yard 5 95.55 per S per per Direct materials Direct labor Fixed manufacturing overhead Total standard cost per unit 4.3 hours 14.00 hour 60.20 4.3 hours 20.00 hour 86.00 $241.75 Required rease (decrease) by how much? b. The Cash will increase (decrease) by how much? 2. When recording the raw materials used in production: a. The Raw Materials inventory will increase (decrease) by how much? b. The Work in Process inventory will increase (decrease) by how much? a. The Work in Process inventory will increase (decrease) by how much? b. The Cash will increase (decrease) by how much? 4. When applying fixed manufacturing overhead to production, the Work in Process inventory will increase (decrease) by how much? 5. When transferring manufacturing costs from Work in Process to Finished Goods, the Finished Goods inventory will increase decreasel by how much?