12.

Assume that Corn Co. sold 7,400 units of Product A and 2,600 units of Product B during the past year. The unit contribution margins for Products A and B are $32 and $55, respectively. Corn has fixed costs of $334,000. The break-even point in sales units is

Do not round intermediate calculations and round your final answer to nearest dollar.

a.10,553 units

b.8,794 units

c.7,035 units

d.13,191 units

14.

In the manufacture of 9,500 units of a product, direct materials cost incurred was $174,800, direct labor cost incurred was $112,500, and applied factory overhead was $48,200. What is the total conversion cost?

a.$174,800

b.$335,500

c.$48,200

d.$160,700