126. The following data relates to the Density Company's first operating period. Calculate cost of goods sold for each product. Overhead Rate...

126. The following data relates to the Density Company's first operating period. Calculate cost of goods sold for each product.

127. The following data relates to the Density Company's first operating period. Calculate cost of ending inventory for each product.

128. The overhead allocation rate in Frantz Company's job order cost accounting system applies overhead based on direct labor costs. The company's manufacturing costs for the current year were: direct materials, $108,000; direct labor, $144,000; and factory overhead, $18,000. At year-end, the total cost of goods in process is $36,000, which includes $12,000 of direct labor cost. What amount of direct material cost is included in the ending goods in process inventory?