Calculate total current manufacturing costs given the following:

Direct materials cost: $62,000
Direct labor cost: $78,000
Manufacturing overhead applied: $46,000
Actual manufacturing overhead: $51,000
Beginning Work in process inventory: $32,000
Ending Work in process inventory: $35,000

Do it! review 16-3 the assembly department for right pens has the following production data for the current month. beginning work in process units transferred out ending work in process 0 22,500 16,000 materials are entered at the beginning of the process. the ending work in process units are 70% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs. materials conversion costs the equivalent units of production