15. Compute conversion costs given the following data: Direct Materials, $352,700 Direct Labor, $196,300; Factory Overhead, $177,600 a. $549,000 b. $726,600 C. . $373,900 d. $530,300 16. If fixed costs are $250,000, the unit selling price is $105, and the unit variable costs are $65, what is the break-even sales (units)? a. 3,846 units b. 2,381 units c. 10,000 units d. 6,250 units 17. The debits to Work in Process-Assembly Department for April, together with data conceming production, are as follows: April 1, work in process: $ 7,500 6,000 26,000 31,000 Materials cost, 3,000 units Conversion costs, 3,000 units, 2/3 completed Materials added during April, 10,000 units Conversion costs during April Goods finished during April, 11,500 mits April 30 work in process, 1,500 units, 1/2 completed All direct materials are placed in process at the beginning of the process and the first-in first-out method is used to cost inventories. The materials cost per equivalent unit for April is: a. $2.60 b. $2.26 c. $2.50 d. $5.50 18. The first budget customarily prepared as part of an entity's master budget is the: a. production budget b. cash budget c. sales budget d. direct materials purchases