A)

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there was no beginning work in process; 10,000 units were completed and transfered out, and there were 5,000 units in the ending work in process that were 40% complete. During July $48,000 materials costs and $42,000 conversion costs were charged to the department. The unit production costs for material and conversions costs for July were...

Materials, $3.20; Conversion, $2.80. Materials, $3.20; Conversion, $3.50. Materials, $4.00; Conversion, $2.80. Materials, $4.80; Conversion, $4.20.

B) A company sells a product which has a unit sales price of $5, unit variable cost of $3 and total fixed costs of $100,000. The number of units the company must sell to break even is (Points : 2)

50,000 units. 20,000 units. 200,000 units. 33,333 units.