Handley Documents manufactures paper shredding equipment. You are requested to "audit" a sampling of computations made by Handley's internal accountants via your independent recalculation of the information. Compute the requested information for each of the following independent situations (present supporting calculations). (a) Handley uses a process costing system. 900 units were in process at the beginning of the period, 60% complete. 16, 400 units were started into production during the period: 700 were in process at the end of the period, 30% complete. Compute equivalent units for conversion costs. (b) Handley sells each unit for exist45. Variable costs per unit exist20. Total fixed costs equal exist230,000. Handley is currently 12,000 units per period and would like to earn net income of exist40,000. Compute: (1) break-even point in dollars: (2) sales units necessary to attain desired income: and (3) margin of safety ratio current operations. Break-even point = exist ________ Desired sales = ________ units Margin of safety = ________ %