If 30,000 units are 60% complete with respect to direct materials, then the equivalent units of production for direct materials are ________.

A.	30,000 units
B.	18,000 units
C.	12,000 units
D.	42,000 units

Bertrand Enterprises sells computer disks for $1.70 per disk. Unit variable expenses total $0.80. The breakeven point in units is 4,000 and expected sales in units are 4,500. What is the margin of safety in dollars?

A.	$6,800
B.	$850
C.	$3,600
D.	$7,650