Department S had no work in process at the beginning of the period. 12,000 units of direct materials were added during the period at a cost of $84,000, 9,000 units were completed during the period, and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct Labor was $49,500 and factory overhead was $9,900. a. the total conversion costs for the period? b. The total cost of units completed during the period were? 2. Marcye Co manufacturers office furniture. During the most productive month of the year, 3,500 desks were manufactured at a total cost of $24,400. In its slowest month. the company made 1,100 desks at a cost of $46,000. Using the High- low method of cost estimation, total fixed costs are? 3.A firm operates at 80% of copacity for the past year, during whoch fixed costs were $210,000, variable costs were 70% of sales and sales were $1,000,000. Operating profit was? 4. If fixed costs are $250,000, the unit selling price is $125, and the unit variable costs are $73, what is the break - even sales (units)? 5. production and sales estimates for June are as follows. Estimated Inventory (units) june 1 8,000 Desired Inventory ( units) June 30 9,000 Expected sales volume (units) area x 4,000 area Y 10,000 area Z 6,000 Unit sales price $20 the budget total for June is? 6. Production estimates for August are as follows Estimated Inventory (units) August 1 12,000 Desired Inventory (units) Aug 31 9,000 Expected sales volume (units) Aug 75,000 For each unit produced , the direct materials requirements are as follows Direct Materials A ($5 per lb) 3 lbs Direct materials B ($18 per lb) 1/2 lbs the number of pounds of materials A and B required for August production is? 7. Concider the following budget information. Materials to be used total $69,750; direct labor totals $198,400; Factory overhead totals, $394,800; work in process inventory january 1, 200, was expected to be $189,100; and work in process inventory on December 31, 2010, is expected to be 197,600. what is the budgeted cost of goods manyfactured? 8. Nuthatch Corp. began its operations on September 1 of the current year. Budgeted sales for the first three months of business are $260,000, $350,000 and $400,000, respectively, for September, October and November. The company expects to sell 30% of its merchandise for cash.Of sales on account , 80% are expected to be collected in the month of the sale, 20% in the month following the sale and the remainder in the following month. a. the cash collections in September from accounts receivable are? b. The cash collection in October from the accounts receivable are