Based on the following information:

			Materials	Wages	Machining	Other	Total cost
Order Processing			$ 28,000			28,000
Purchasing			43,000			43,000
Cutting			$ 160,000	36,000	$33,000	$ 8,000	237,000
Forming			57,500	49,000	22,000	12,000	140,500
Finishing			42,500	28,000	5,000		75,500
Testing				30,000			30,000
Packaging and Shipping				10,000			10,000
Invoicing				6,000			6,000
Totals			$260,000	$230,000	$60,000	$20,000	$570,000
Part A	2,005	units
Part Q	4,100	units
Total	6,105	units

What is the product cost based on total average conversion cost? (Round to nearest cent.)

a.$100.56

b.$50.78

c.$48.32

d.$36.04

Information about Beagle Corporation is as follows:

	2018	2019
Output (units)	59,000	63,000
Selling price per unit	$32.00	$36.00
Input quantities:
Materials (pounds)	3,100	3,500
Labor (hours)	1,800	1,925
Input prices:
Materials (per pound)	$8.00	$ 9.50
Labor (per hour)	9.00	10.00

What is the materials productivity ratio for 2018? (Round the answer to two decimal places.)

a.19.03

b.18.00

c.16.86

d.32.73