8. Department Shad 1,400 units in beginning work in process inventory that were 40% complete for conversion costs. It added $88,000 for direct materials costs during the period; 18,000 units were completed during the period; and 3,500 units were 60% completed for direct labor and factory overhead cost at the end of the period. All materials are added at the beginning of the process. Direct labor cost was $54,000 and factory overhead cost was $12,000. a) Calculate Direct Materials cost per equivalent unit for the period (round to nearest $0.00). b) Calculate Conversion cost per equivalent unit for the period (round to nearest $0.00). 9. Sakhalin Company's process cost system assigns factory overhead cost based on machine hours and direct labor cost. The Cutting Department uses 1,200 machine hours and the Milling Department uses 3,500 direct labor hours at an average rate of $24 per hour during the accounting period. Sakhalin's factory overhead rates are $10 per machine hour, and 22% of direct labor cost. a) Prepare the journal entry to apply factory overhead cost to the Milling Department. b) Prepare the journal entry to apply factory overhead cost to the Cutting Department. 10. Poroshenko Company collected the following production data for the past month: Units Produced Total Cost 1,230 $39,500 1,620 49.200 560 23,923 1,200 39,200 a) If the high-low method is used, calculate total variable cost for the month at the high level of production (round to the nearest $1). b) If the high-low method is used, calculate total fixed cost for the month (round to the nearest $1)