The following information is available: whole om ste 200 200 Dm cast 2004 Beginning inventory of 100 units with a cost of $700 is 40% complete Direct materials added this period is 300 units at a total cost of $1,200 Direct labor incurred this period is $700 900 cc Factory overhead applied this period is $200 Units completed 300 300 Beg 100 Ending inventory is 40% complete Materials are added at the beginning of the process CTO 300 Using the information above, answer the following questions. End loo 1. How many units were "started and completed"? Total 400 30 A. 400 - B. 200 C. 300 D. 100 2. What is the direct material cost per equivalent unit? A. $2.00 B. $3.00 Din units - 300 C. $2.50 0 $4.00 3. What is the conversion cost per equivalent unit? A. $2.00 cc Cast - $900 - - B. $3.00 C. $2.50 D. $4.00 4. What is the cost of goods manufactured? A. $1,360 - B. $2,280 C. $2,590 D. $1,760 5. What is the balance in the ending work in process inventory? A. $560 - B. $520 C. $950 D. $750 cc mots 300