Simple Paint Company manufactures paint in three departments using a process cost system with an average cost flow assumption. Selected cost and production data for the Blending Department, the second department in the production process, for the month just ended, are as follows: What is the EUP for materials? * 1 point Units in beginning work in process (100% complete materials & 60% complete conversion costs Units received from Mixing Department.. Units transferred to Finishing Department. Units in ending work in process. Units spoiled due to normal spoilage Work in process, beginning inventory: Cost from preceding department... Materials. Labor Factory overhead.. Costs added during the period: From preceding department. Materials 5,000 25,000 20,000 7,000 3,000 P 4,200 1,960 895 685 P 15,900 8,775 4,550 Factory overhead. 3,770 The paint is inspected at the end of the process in the Blending Department to detect any spoiled batches. Ending Inventory is 75% complete as to materials and 25% complete as to conversion costs. Labor Your answer Faith Company Freight of raw materials purchased 12,500 Miscellaneous indirect manufacturing labor 14,700 Office equipment depreciation 15,000 Utilities - office building 15,000 Office supplies used 16,000 Fire insurance on factory building Utilities - production area Factory supplies used Finished-goods inventory ending Factory machine depreciation 30,000 35,000 36,800 48,000 50,000 Depreciation-factory equipment 60,000 Work-in-process inventory ending 89,000 Finished-goods inventory beginning 95,000 Raw materials ending 99,000 Rent-office building 100,000 Depreciation factory building 100,000 Work-in-process inventory beginning Raw materials beginning Raw material purchased Direct labor hours worked Direct labor rate 168,000 187,000 212,000 2,000 hours P200/hour Requirements: Compute the total amount of manufacturing overhead Compute the total amount of good manufactured