1. Winkle Corporation uses the FIFO method in its process costing system. Beginning inventory in the mixing processing center consisted of 5,000 units, 90% complete with respect to conversion costs. Ending work in process inventory consisted of 2,000 units, 60% complete with respect to conversion costs. If 10,000 units were transferred to the next processing center during the period, how many would the equivalent units for conversion costs be? 2. Oaklis Company has provided the data shown for maintenance cost. Maintenance cost is a mixed cost with variable and fixed components. The fixed and variable components of maintenance cost are closest to what amounts