Baynton-Power Corp. is a manufacturer that uses process costing. For its Baking Department, the firm computed its cost per equivalent unit for direct materials to be $10.45 and its cost per equivalent unit for conversion costs to be $12.80. A total of 242,520 units of product were completed and transferred out to the next department during the month. The ending Work in Process inventory for the Baking Department consists of 41,680 equivalent units with respect to direct materials and 36,910 equivalent units with respect to conversion costs. The amount of costs that should be assigned to the units completed and transferred out to the next department is: O a $4,110,208 O . $908,004 OC. $3,355,600 Od $2,534,334 O e $5,638,590 Better Than That Company's break-even point in units is 21,500 units. The sales price per unit is $22.75 and variable costs per unit are $14.90. If the company sells 30,000 units, what will net income be? a $235,500 O b. $168,775 O c. $66,725 O d. $278,225 e $24,600