i need formulas please

9) A company manufactures wallets. Last month's costs were: 9) Direct materials Direct labor Manufacturing Overhead $245,000 168,000 93,000 What were the conversion costs for the month? A) $506,000 B) $413,000 C) $261,000 D) $245,000 10) In the equation y = $7.20x + $250,250, A) $250,250 are the total costs. C) $250,250 are the total fixed costs. 10) B) $250,250 are the total overhead costs. D) $250,250 are the total variable costs. 11) 11) At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) 19,200 units Units started 127,500 units Units completed and transferred out 114,700 units WIP ending (60% for conversion) 32,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $28,500 Costs of materials added $384,100 Costs of conversion added $262,125 What is the cost per equivalent unit for conversion costs? (Round your final answer to the nearest cent.) A) $1.96 B) $2.34 C) $2.17 D) $1.98