67 Use the information below to calculate the missing amounts (shown by letters in the Schedule of Cod of Goods Manufactured and the Schedule of Cost of Goods Sold. 6 Points) S 102.000 Newcastle Manufacturing Company Schedule of Cost of Goods Manufactured Month Ended January 31 WIP Inventory, beginning balance Current period manufacturing costs: Direct materials 118.000 Direct labor Manufacturing overhead 54,000 Total current period manufacturing costs Total cost of work in process WIP Inventory, ending balance Cost of Goods Manufactured $326,000 $232.000 Newcastle Manufacturing Company Schedule of Cost of Goods Sold Month Ended January 31 Finished Goods Inventory, beginning balance Cost of Goods Manufactured Cost of Goods Available for Sale Finished Goods Inventory, ending balance Cost of Goods Sold S460.00% S259 300 68. Use the following information to calculate the cost per equivalent unit for direct materials, direct labor. overhead, and in total for the Assembly Department of Dessert Company for the month of June. (9 Points) Direct Direct Materials Labor Overhead Total costs to be accounted for $600,000 $1.200.000 $1,800,000 Total equivalent units accounted for 30,000 units 24.000 units 24,000 units