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Do It! Review 4.14 Your answer has been saved and sent for grading. The assembly department has the following production and cost data for the current month. 0 20,050 14,650 Materials are entered at the beginning of the process. The ending work in process units are 80% complete as to conversion costs. Calculate the equivalent units of production for materials and conversion costs. Total equivalent units ' 34,700' ' 31,770' Brief Exercise 4.7 Your answer has been saved and sent for grading. Hindi Company has the following production data for April: 39,350 units transferred out, and 4,500 uniE in ending work in process that are 100% complete for materials and 40% complete for conversion costs. If unit materials cost is $4 and unit conversion cost is $11, determine the costs to be assigned to the units transferred out and the unil: in ending work in process. Cost of units transferred out 590,250 Cost of units in ending work in process 37,800 $ Brief Exercise 7.5 Your answer has been saved and sent for grading. Emil Manufacturing incurs unit costs of $8.20 ($5.20 variable and $3.00 fixed) in making a sub-assembly part for its finished product. A supplier offers to make 19,400 of the parts for $5.70 per unit. If it accepts the offer, Emil will save all variable costs and $1 of fixed costs. Prepare an analysis showing the total cost savings, if any, that Emil will realize by buying the part. ( Round per unit answers to 2 decimal places, e.g. 15.25. If an amount reduces the net income then enter with a negative sign preceding the number, e.g. -15,000 or parenthesis, e.g. (15,000).) Net Income Increase Per Unit Make Buy (Decrease) Number of units: 19,400 Variable manufacturing costs v 5.20 100,880 100,880 $ $ $ $ Fixed manufacturing costs 3.00 58,200 38,800 19,400 Purchase price 5.70 0 110,580 -110,580 Total annual cost 159,080 149,380 9,700 $ $ $ The decision should be to buy the part V