1-The following production and cost per EUP data are available for Louvre Corp. for February 2013: Units completed during February 390,000 Units in ending inventory (100% complete as to direct material; 30% Complete as to direct labor; 25% complete as to overload) 55,500 Direct material cost per EUP $7.50 Direct Labor cost per EUP $9.00 Overhead cost per EUP $10.20 a. What is the cost of goods completed during February? b. What is the cost of ending inventory at February 28, 2013? c. What is the cost to account for during February? 2-In October 2013, Manachaca Company had the following production and cost data: Beginning inventory units (80% complete as the DM; 45% complete as to DL; 42,600 30% complete as to OH) October complete production 1,570,000 Units in ending inventory (35% complete as to DM; 15% complete as to DL; 25% complete as to OH) 28,400 Beginning inventory cost $458,482 October direct material cost per EUD $10.74 October direct labor cost per EUD $13.88 October overhead cost per EUP $24.80 a. What is the cost of the beginning inventory transferred out in October? b. What is the total cost transferred out in October? c. What is the cost of ending inventory at the end of October? d. What is the total cost to account for during October?