1. (TCO 3) The Mixing Department is the third department in the MZS Inc. factory. During January, there were 4,000 units of beginning inventory in the Mixing Department, and 60,000 units were transferred in from the prior process. There were 8,000 units in ending inventory. The transferred-in cost in the beginning inventory was $170,000, and there was $600,000 in transferred-in cost during the month. What is the cost per equivalent unit for transferred-in cost? (Points : 25)

Question 2. 2. (TCO 4) Assume that we are manufacturing a product and assume that the sales price per unit is $80, the variable cost is $20 per unit, and the fixed cost is $90,000; a) how many units would we need to sell to break even? b) How many units would we need to sell to earn a profit of $120,000? c) How many units do we need to sell to double that profit to $240,000? D) Why didn't the number of units double from Part B to Part C? (Points : 25)

Question 3. 3. (TCO 5) Sivan Co. manufactures and sells one product. For the year, they started with no opening inventory; produced 100,000 units but only sold 70,000 units. The selling price per each unit is $80. The variable costs per unit were: Direct materials.........................7 Direct Labor .............................6 variable manufacturing overhead....5 variable selling and administrative