Exercise 5 (Equivalent-unit costing) (9 points) A company produces three similar products (A, B, and C, respectively) whose production volumes (June 2021), equivalent unit figures (reference product: B), and per-unit costs are (partly) provided in the table below (method of calculation: one-step equivalent unit costing) Product Volume x [units) Equivalent unit figure e Per-unit costs c, 1 per unit i A B C 800 xa 400 CA 1 2 10 40 Cc Controlling calculated total costs of product C in June 2021 as 40% of the total costs (of all three products) in June 2021 a) Please calculate 1. the equivalent unit figure ex of product A: 2. the per-unit costs cc of product C: 3. the production volume x of product B: b) Please provide the equivalent unit figures if another product (but not product A) is set as reference product. Choice of reference product: Product equivalent unit figure B