Handley Documents manufactures paper shredding equipment You are requested to "audit" a sampling of computations made by Handleys internal accountants via your independent recalculation of the information. Instructions: Compute the requested information for each of the following independent situations (present supporting calculations) 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 Handley sells each unit for $45 Variable costs per unit equal $20. Total fixed costs equal $230,000. Handley is currently selling 12,000 units per period and would like to earn net income of $40,000. Compute: (1) break-even point in dollars; (2) sales units necessary to attain desired income; and (3) margin of safety ratio for current operations. Break-even point = $_______Desired sales = units Margin of safety =________%