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improvement? Question 5. Question : All of the following are required resources for cost leadership except: Question 6. Question : Assume the following information pertaining to a Company: 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: