Cost data for 5,000 units direct materials direct labor variable factory overhead fixed factory overhead variable selling and administrative expense fixed selling and administrative expense Part 1 Selling price is $ 38.50 per unit Part 2 Selling price is $ 40.00 $ 60,000 40,000 20,000 30,000 10,000 15.000 Compute the break even units Compute the units required to produce a profit of $ 18,000 per unit QUESTION 2 work in process $ 30,000 materials $ 25,000 Job Order Costing System Begin account balance: finished goods $ 15.000 Provide journal entries A materials purchased on credit $ 13,500 B direct materials put into production 17.500 Cindirect materials used 1,800 D payroll: selling salary 5,000 administrative salary 3,000 direct labor 17.000 E indirect manufacturing costs paid in cash 2,508 F indirect manufacturing costs on credit 8.500 G total factory charged to work in process H completed production 60,100 ending finished goods 15.100 shipments billed 75.000