For each of the following independent situations, calculate the missing values:
1. The Bartlesville plant purchased $352,000 of direct materials during April. Beginning direct materials inventory was $21,000, and direct materials used in production were $300,000. What is ending direct materials inventory?
2. Aston Company produced 12,000 units at an average cost of $6 each. The beginning inventory of finished goods was $4,680. (The average unit cost of beginning inventory was $5.85.) Aston sold 8,900 units. How many units remain in ending finished goods inventory?
3. Beginning WIP was $50,000, and ending WIP was $18,750. If total manufacturing costs added were $93,000, what was the cost of goods manufactured?
4. If the conversion cost is $32 per unit, the prime cost is $19.50, and the manufacturing cost per unit is $39.50, what is the direct materials cost per unit?
5. Total manufacturing costs added for October were $156,900. Prime cost was $90,000, and beginning WIP was $60,000. The cost of goods manufactured was $125,000. Calculate the cost of overhead for October and the cost of ending WIP.