Use the following information to answer questions below Floridyne, Inc. manufactures mouthwash. They had no finished goods inventory at the beginning of 2019. They have only one processing department for this product. A review of the company's inventory records shows the following: At the beginning of January 2019, Floridyne has 4,500 gallons of mouthwash in process. (costs $8,410 for materials, 2, 163 for labor and 4,990 for overhead) During 2019, Floridyne finishes/transfers 162,000 gallons of mouthwash. On December 31, 2019, Floridyne has 6,200 gallons of mouthwash that is 70% complete. Direct materials are added half at the beginning of the process and half after the process is 60% complete. During 2019 $348,500 of direct materials and $92,500 of direct labor and $161,300 in overhead were added. Question 27 (3 points) Ending WIP inventory for Floridyne using process costing would include which of the following amounts? 1) 4,340 equivalent units x direct labor cost per equivalent unit ( 2) 4,340 equivalent units x direct materials cost per equivalent unit ( 3) 6,200 equivalent units x overhead cost per equivalent unit ( 4) 6,200 equivalent units x total cost per equivalent unit