17. (9pts) Steven Company has fixed costs of $160,000. The unit selling price, variable cost per unit, and contribution margin per unit for the company's two products are provided below. The sales mix for product X and Y is 60% and 40% respectively. Determine the break-even point in units of X and Y. Total break even units Units of X Units of Y 18. (17 pts) The Klamath Corp. produces two products, saws and drills. Three activities are used in their manufacture. These activities and their associated costs and bases are as follows: Requirements: a) (3pts each) Determine the activity rate for each activity. Stamping Assembly Setup b) ( 4 pts each) Determine the overhead cost per unit allocated for each product Saws Drills 19. (13pts) The inventory at June 1 and costs charged to Work in Process during June are as follows: Inventories are costed by the weighted average method and all materials are added at the beginning of the process. Determine the following, presenting your computations: (a) equivalent units of production (b) cost per equivalent unit (c) total cost of finished goods completed in the current period (transferred) (d) total cost of work in process inventory at June 30 (ending WIP)