Azucar, Inc. has six processing departments for refining sugar—Affination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric TonsBeginning Work-in-Process Inventory 0Transferred in 13,500Completed and transferred out to Boiling in August 5500Ending Work-in-Process Inventory 8000 CostsBeginning Work-in-Process Inventory $0Costs added during August Direct materials 3,000,000Direct labor 1,100,000Manufacturing overhead 625,000Total costs added during August $4,725,000The ending Work-in-Process Inventory is 100% and 75% complete with respect to direct materials and conversion costs, respectively. The weighted-average method is used. Compute the cost per equivalent unit for direct materials and conversion costs. (Round any intermediate calculations and your final answer to two decimal places.)A. $81.48 per metric ton for direct materials; $200.00 per metric ton for conversion costsB. $200.00 per metric ton for direct materials; $81.48 per metric ton for conversion costsC. $222.22 per metric ton for direct materials; $150.00 per metric ton for conversion costsD. $222.22 per metric ton for direct materials; $222.22 per metric ton for conversion costs2. Martinez Manufacturing incurred $4000 for indirect labor in Department III. The journal entry to record indirect labor utilized, but not paid is . Process costing is used. A. debit Manufacturing Overhead, $4000; credit Wages Payable, $4000B. debit Wages Payable, $4000; credit Manufacturing Overhead, $4000C. debit Accounts Payable, $4000; credit Manufacturing Overhead, $4000D. debit Manufacturing Overhead, $4000; credit Accounts Payable, $40003. The managerial role that involves the day-to-day running of the business is the .A. strategic planning functionB. directing functionC. planning functionD. controlling function4. Manufacturing costs flow from Work-in-Process Inventory to Cost of Goods Sold to Finished Goods Inventory. A. TrueB. False5. Payton Corporation provided the following information for the year:Beginning Balance—Work-in-Process Inventory $26,000Ending Balance—Work-in-Process Inventory 55,000Beginning Balance— Direct Materials 81,000Ending Balance— Direct Materials 59,000Purchases — Direct Materials 360,000Direct Labor 471,000Indirect Labor 19,000Depreciation on Factory Plant and Equipment 24,000Plant Utilities and Insurance 268,000What was the amount of the cost of goods manufactured for the year?A. $1,363,000B. $1,164,000C. $1,193,000D. $1,135,000