In the manufacture of 9,800 units of a product, direct materials cost incurred was $145,400, direct labor cost incurred was $88,400, and applied factory overhead was $51,100. What is the total conversion cost? Oa. $284,900 Ob. $233,800 Oc. $139,500 Od. $111,600 Use this information about Department G to answer the question that follow. Department G had 3,600 units, 40% completed at the beginning of the period, 12,000 units were completed during the period, 2,000 units were 20% completed at the end of the period, and the following manufacturing costs were debited to the departmental work in process account during the period: Work in process, beginning of period $60,000 Costs added during period: Direct materials (10,400 units at $9.8365) 102,300 Direct labor 79,800 Factory overhead 25,200 Assuming that all direct materials are placed in process at the beginning of production and that the first-in, first-out method of inventory costing is used, determine the equivalent units for direct materials and conversion costs, respectively. Oa. 10,400 and 10,960 Ob. 10,400 and 10,240 Oc. 14,000 and 12,160 Od. 14,000 and 13,600 If fixed costs are $260,000, the unit selling price is $126, and the unit variable costs are $76, what are the break-even sales in units (rounded to a whole number)? Oa. 2,063 units Ob. 3,421 units Oc. 5,200 units Od. 1,287 units