A) $3373 B) $31,200 C$288,600 D) $752,870 12) 44.000 units $154,000 $%25,000 $16,000 51,000 units Variable Costs Fixed Costs Mixed Costs Total Costs $195,000 $231,500 Total variable costs at 51,000 units would be A) $231,500. B) $154,000. C) $178,500. D) unknown. 13) The breakeven point may be defined as the number of units a comp 26) At Rich Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: for conversi 20,200 units 150,000 units 110,000 units 7,500 units $47,500 $25,200 $439,100 nnin Units started Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 260,000 What is the cost per equivalent unit for direct materials? C)$347 D) $2.58 26) A)$2.86 B) $3.74