For each of the following independent situations, calculate the missing values: 1. The Belen plant purchased $78,400 of direct materials during June. Beginning direct materials inventory was $3,900, and direct materials used in production were $72,200. What is ending direct materials inventory? $ 2. Forster Company produced 18,100 units at an average cost of $4.30 each. The beginning inventory of finished goods was $2,408. (The average unit cost was $4.30.) Forster sold 18,220 units. How many units remain in ending finished goods inventory? units 3. Beginning work in process (WIP) was $111,400, and ending WIP was $116,500. If total manufacturing costs were $343,750, what was the cost of goods manufactured? $ 4. If the conversion cost is $94 per unit, the prime cost is $64, and the manufacturing cost per unit is $119, what is the direct materials cost per unit? $ per unit 5. Total manufacturing costs for August were $409,000. Prime cost was $62,000, and beginning WIP was $71,500. The cost of goods manufactured was $447,000. Calculate the cost of overhead for August and the cost of ending WIP. Cost of overhead for August $ Ending WIP $