On April 6, 2018, Home Furnishings purchased $32,000 of merchandise from Una's Imports, terms 3/10 n/45. On April 8, Home Furnishings returned $6,700 of the merchandise to Una's Imports for credit. Home Furnishings paid cash for the merchandise on April 15, 2018. Required What is the amount that Home Furnishings must pay Una's Imports on April 15

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: