Yang Manufacturing makes a product called Yin. The relevant range of operations is between 2,500 units and 10,000 units of Yin per month. Per unit costs at two activity levels are as follows: 5,000 units at $17.00 per unit; 7,500 units at $13.00 per unit. Determine the cost formula that expresses the behaviour of Yang's total costs. Week 3 Question (10 marks) The following information relates to Wells Fargo for July 2008: Actual direct labour costs $80,000 Actual direct labour rate per hour $8 Factory overhead rate per direct labour hour $12 Factory overhead incurred $160,000 Assuming underapplied or overapplied overhead is transferred to cost of goods sold at the end of the period, calculate the cost of goods sold account.