Assume the following information: Selling price Variable expense ratio Fixed expenses Unit sales Amount $ 30 80% $ 8,000 per month 3,400 per month How many units need to be sold to achieve a target profit of $18,850? Assume the following information: Units 400 8,400 Percent Complete Materials Conversion 258 28 Refining Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory 8,100 700 1008 BOX 100% 404 If the equivalent units of production for conversion is 8,300 units using the FIFO method, then what is the percent complete for the beginning wor process inventory with respect to conversion? Assume the following information: Units 300 6,000 Percent Complete Materials Conversion 70% 30% Milling Department Beginning work in process inventory Units started into production during March Units completed during March and transferred to the next department Ending work in process inventory 5,800 500 1008 708 100% 40% Using the FIFO method, what is the equivalent units of production for materials? Assume a company provided the following information: Departmental costs Number of employees Square feet of space occupied Service Departments Cafeteria Janitorial $ 200,000 $ 140,000 10 20 3,000 2,000 Operating Departments Lab Tech $2,320,000 $950,000 40 60 11,000 9,000 If the company (1) uses the direct method to allocate service department costs to operating departments. (2) allocates Cafeteria costs based on number of employees, and (3) allocates Janitorial costs based on square feet of space of occupied, then the cost allocated from the Cofeteria Department to the Tech Department is closest to