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Class Assignment EMC Corp., a manufacturer of 3 types of high-end internet application servers (IAS), 4X, SY, and 6z, has collected the following information for January: Materials purchased: $810,000 Direct labor payroll: $128,000 Materials used in production: $615,000 Factory overhead allocation rate: 80% of direct labor dollars Materials Inventory (Jan 1) $460,000 WIP Inventory (Jan 1) $240,000 Finished Goods (Jan 1) $180,000 WIP accounts on Jan 31 are as follows: DM DL Job 4X $110,000 $26,000 Job OZ $ 84,000 $19,000 Job SY was completed in Jan while Jobs 4X & 6Z were completed in the first week of Feb. Job 4X and Job 6Z required $34,000 and $18,000 more of direct material, and $12,000 and $7,000 more of labor costs respectively. Job 4X, 5Y, and 62 comprised of 7, 4, and 9 IAS's respectively, Requirements: cimi 1. 2 3. Determine the TMC for January Determine the ending inventory of WIP for January Determine the unit costs of jobs 4X & 6Z