9.

9.

At the beginning of March, the Mixing Department of a manufacturer that uses a process costing system had 120,900 units in its beginning WIP inventory. March's beginning inventory units were 100% complete with respect to materials and 55% complete with respect to conversion. During March, the Mixing Department started 497,400 units and completed and transferred out a total of 514,350 units. At the end of March, the units remaining in the Mixing Departments ending WIP inventory were 60% complete with respect to materials and 20% complete with respect to conversion costs. Compute the number of equivalent units of production with respect to both materials and conversion respectively for March using the weighted-average method.

10.

YaHo, Inc. is a coffee roaster and sells two types of beans, Regular and Organic. During the month of April, the firm sold 41,000 containers of Regular coffee and 9,000 containers of Organic coffee. The total fixed costs for the month for the firm are $315,600. Selling prices and cost information for both products follow. What is the firm's break-even point in units of Regular and Organic?

Product	Sales Price per container		Variable Cost Per container
Regular	$	6.85	$	2.35
Organic		12.75		7.25

11.

Booth Corp. is a manufacturer that uses a process costing system. At the beginning of the month of October, the firms Assembly Department had a beginning inventory of 56,350 units, which were 100% complete with respect to direct materials and 45% complete with respect to conversion costs. During the month of October, the department started 194,400 units. At the end of the month of October, a physical count indicated the department had an ending inventory of 61,820 units, which are 95% complete with respect to direct materials and 35% complete with respect to conversion costs. The beginning inventory had direct materials costs of $197,350 and conversion costs of $132,495. During the month of October, the department incurred direct materials costs of $600,250 and conversion costs of $481,020. Assuming the weighted average method is used, the equivalent units of production (EUP) with respect to conversion costs are: