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Prime costs = $195,000 Conversion Costs = $221,000 Direct Materials used = $85,000 Beginning Work-in-Process = $98,000 Ending Work-in-Process = $81,000 Direct labor used is calculated to be: Question 7. Question : Tierney Construction, Inc. recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files: COGS = $80,000 Question 8. Question : The sum of units transferred out and ending inventory units, assuming no spoilage, determines: Question 9. Question : The journal entry to record finished product units would include a debit to: Question 10. Question : The journal entry required to record factory depreciation includes: Question 11. Question : Which one of the following is one of the key steps in determining