The Healthy Heart Company uses a normal job-order costing system in its only production department. Overhead is applied to jobs by a plant-wide overhead rate based on direct labor hours. The first year of operation began on December 1, 2018. During the month of December 2018, Healthy Heart purchased direct materials with a total cost of $4,000. Of the $4,000, Healthy Heart ued $500 on Job 100. Job 100 was the only job worked during the month of December 2018. Healthy Heart also charged $1.200 in Direct Labor and $800 in Applied Overhead to Job 100 in December. JOB 100 WAS NOT FINISHED IN DECEMBER 2018, SO THE ENDING WIP INVENTORY FOR DECEMBER 31, 2018 WAS $2,500 ALL ON JOB 100. (Hint - remember to set up your Materials Inventory and calculate your ending materials inventory For the new year (1/1/2019-12/31/2019). Healthy Heart had the following transactions. REMEMBER TO TAKE INTO CONSIDERATION THE ABOVE INFORMATION WHEN SETTING UP YOUR JOB SCHEDULE AS WE DID IN CLASSI 1. Estimates for 2019 include $420,000 in Overhead and 30,000 in Direct Labor Hours. 2. Direct Materials purchased during 2019 cost a total of $84,000 3. Direct Materials used on the jobs during 2019 as follows: Jobs Direct Material Cost Uob 100 $10,850 Job 101 $20,400 Job 102 $22.900 Uob 103 $15,240 Job 104 $8,210 4. During 2019, Direct Labor HOURS incurred on each job are in the following table. The DIRECT LABOR RATE FOR THESE HOURS WAS $20.00 PER HOUR AND WOULD BE USED TO CALCULATE DIRECT LABOR COST. Jobs Direct Labor HOURS Job 100 4,845 Direct Labor Hours Uob 101 6,900 Direct Labor Hours Uob 102 9,750 Direct Labor Hours Job 103 5,850 Direct Labor Hours Job 104 2.916 Direct Labor Hours 5. By December 31, 2019: - All of Job 100 and 101 were completed. Job 100 consisted of 5,936 units and Job 101 consisted of 21,250 units 6. By December 31, 2019: -All of Job 101 was sold for $50.00 per unit. In addition, 5,000 of the 5,936 units of Job 100 were sold for $80 per unit. SUPER HINT! DON'T FORGET THAT YOU NEED APPLIED OH ON YOUR JOBS AS WELL AS DM & DL! HERE ARE YOUR QUESTIONS - BE SURE YOU PUT IN $ SIGNS and COMMAS AS NEEDED WITH EACH OF YOUR ANSWERS. FOR EXAMPLE, IF YOUR ANSWER IS 10000...YOU WOULD INSERT $10,000; 100000 WOULD BE $100,000 OR 1000 WOULD BE $1,000. IF THE ANSWER IS O, YOU WOULD INSERT $0. YOU SHOULD ROUND TO THE NEAREST DOLLAR ("NO CENTS") IN YOUR ANSWER. What is the Beginning Materials Inventory for 1/1/2019? $1.500 What is the Ending Materials Inventory for 12/312019