During 2022 Cheyenne Corp. had sales on account of $767000, cash sales of $320000, and collections on account of $504000. In addition, they collected $8300 which had been written off as uncollectible in 2021. As a result of these transactions the change in the accounts receivable indicates a?

The cost of the beginning work in process inventory was comprised of $3,000 of direct materials, $10,000 of direct labor, and $10,000 of factory overhead. costs incurred during the period were comprised of $15,000 of direct materials costs, and $100,000 of conversion costs. the equivalent units of production (eup) for the period were 9,000 for direct materials and 6,000 for conversion. the costs per eup were:

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