I just need to check my answers for a specific problem, my teacher has provided us a diffrent end result:

Four the past four years, three companies have dominated the soft drink industry, holding a combined 85 percent of market share. Wonder Cola Inc., ranks second nationally in soft drinks sales. Its management is thinking about introducing a new low-caloric drink called Null Cola. Wonder soft drinks are processed in a single department. All ingredients are added at the beginning of the process. At the end of the process, the beverage is poured into bottles that cost $0.24 per case produced. Direct labor and overhead cost are applied uniformly throughout the process. Corporate controller Adam Daneen believes that costs foe the cola will be very much like those for the company's Cola Plus drink. Last year, he collected the following data about Cola Plus:

Units* Costs Work in process inventory

January 1 (!)------------------------- 2,200 Direct material costs--------------------------------------- $ 2,080 Concersion Costs------------------------------------------ 620 December 31 (!!) ---------------------- 2,000 Direct material costs--------------------------------------- 1,880 Conversion costs------------------------------------------ 600 Units started during year 458,500 Costs for year Liquid material added-------------------------------------- 430,990 Direct labor and overhead--------------------------------- 229,400 Bottles--------------------------------------------------- 110,068 Each unit is a 24-bottle case. (!)50% complete = January (!!)60%complete = December The company's variable general administration and selling costs are $1.10 per unit. Fixed administration and selling costs are assigned to products at the rate of $0.50 per unit. Each of Wonder Cola's two main competitors is already marketing a diet cola. Company A's product sells for $4.10 per unit; Company B's, for $4.05. All costs are expected to increase by 10 percent in the next three years. Wonder Cola tries to earn a profit of at least 15 percent on the total unit cost.

Here is what I came up with:

2a and b.		Equivalent units for direct materials, cases of bottles, and conversion costs;
		total production cost per unit computed
	Won Cola, Inc.
	Process Cost ReportFIFO Costing Method
	For the Year Ended December 31, 20xx
						Physical
						Units
	Beginning inventory					2,200				Equivalent Units
	Units started this period									Direct					Cases of					Conversion
	Units to be accounted for					2,200				Materials					Bottles					Costs
	Beginning inventory					2,200				2,200	10%				220	10%				220	10%
	Units started and
	completed					456,500				45,650	10%				45,650	10%				45,650	10%
	Ending inventory					2,000				200	10%				200	10%				200	10%
	Units accounted for					460,700				48,050					46,070					46,070
						Total				Direct					Cases of					Conversion
						Costs				Materials					Bottles					Costs
	Beginning inventory					$ 2,872		=		$ 2,058			+		$ 264			+		$ 550
	Current costs					2,759		=		1,871			+		288			+		600
	Total costs					$5,631
	Current Costs									$1,871					$288					$600
	Equivalent Units									48,050					46,070					46,070
	Cost per equivalent unit					$0.06		=		$0.04			+		$0.01			+		$0.01
	*A unit is a 24-bottle case.
	**Rounded.
Chapter 3, C 4. (Continued)
2c. Total product unit cost
	Production cost per unit									$1.68
	Variable administrative and selling costs per unit									1.10
	Fixed administrative and selling costs per unit									0.50
	Total product unit cost									$3.28
3. Expected product unit cost computed
	$3.28	x	1.10		=	$3.61	*
4. Unit selling price range recommended
	Product unit cost									$3.61
	Profit factor (			15%		of total cost )				0.54
	Total									$4.15
	Company A's price									$
	Company B's price									$
	Managerial Analysis
	*Rounded.