1)The Momentum Consulting LLC, has the following manufacturing costs on a per-unit basis when it manufacturers 8,000 units::

Manufacturing Costs:
Direct Materials	$15
Direct Labor	$8
Variable Overhead	$6
Fixed Overhead	$11
Selling & Administrative Costs:
Variable	$5
Fixed	$2

Assuming that present cost behavior patterns continue, answer the following:

A) What would the expected total costs be if the company manufactured 12,500 units?

B) What would the expected unit cost be if the company manufactured 12,500 units?

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2)Below is the cost information related to maintenance costs for the past three months:

Month	Units Produced	Total Cost
August	2,400	$ 14,800
September	1,450	$ 12,300
October	3,600	$ 21,100

a. Using the high-low method, calculate the fixed cost per month and variable cost per unit. b. What would the total maintenance costs be for a month with 2,400 units produced?

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3)The following information related to the work-in-process balance for Howard and Sons Construction Inc. as of June 1st:

Beginning work in process (units)	50,000
Direct materials in beginning work in process	$ 230,000
Conversion costs in beginning work in process	$ 193,000

The following data relate to activity during the month of June:

Units started	70,000
Production completed (units)	80,000
Direct materials used	$450,000
Conversion cost	$635,000

The company uses a weighted-average process-costing system. All materials are added at the start of manufacturing; in contrast, conversion cost is incurred evenly throughout production. At the end of the month, work in process is 100% complete with respect to direct materials and 70% with respect to conversion costs.

Required: A. Compute the total equivalent units for direct material and conversion cost. B. Compute the cost per equivalent unit of direct material and conversion cost. C. Determine the cost of completed production. D. Determine the cost of the June 30th work in process.