- !== ILLICI Problem 4. (6 points) A Company's Work in Process Inventory T-Account follows: Work in Process Inventory Beginning balance Direct Materials Direct Labor Overhead applied 9,000 94,200 59,200 31,600 Cost of goods Manufactured Ending Balance 17,800 The cost of goods manufactured is: a $193.000 b $211.800 C. $185,000 d $144.600 e $176,200 Problem 5. (10 points) A process's beginning work in process inventory consists of 20,000 units that are 20% complete with respect to conversion costs. A total of 80,000 units are completed this period. There are 30,000 units in work in process, one-third complete for conversion, at period-end. The equivalent units of production (EUP) with respect to conversion at period end-assuming the weighted average method, are: if the beginning work in process had $12,000 in conversion costs and $168,000 is added during this period, what is the cost per EUP for conversion? Problem 6. (10 points) Listed below are costs of providing a guide tour passenger motor coach carrier service. Classify each cost as either Fored (F) or Variable (V) and either Direct (D) or Indirect (1). Consider the cost object to be a tour. Tour guides and motor coach drivers are paid based on hours of travel time Variable or Fixed Direct or indirect Advertising Snacks served on coach Regional VP Salary Depreciation (straight line) Fuel used in coaches Tour guide wages Driver Wages Coach Maintenance Supervisor Salary Page 6 of 6