1. If the cost per equivalent is 1.50$ how many physical units are there if the total cost is 31,500 and physical units are 60% complete?

a. 35,000

b, 40,000

c. 45,000

d. none of the above

2.in the manufacture of a canoe, assembly labor is

a. a conversion cost

b a prime cost

c. both a and b

d. none of the above

3. there are --------physical units if there are 800 equivalent units that are physical units that are 40% complee.

a. 1600

b. 2000

c.2200

d. none of the above