inventories at the beginning or end of the period. The March conversion and fuel costs are as follows: Conversion costs $2,700,000 a. Determine the cost per megawatt hour (MWh) for the fossil fuel plant and the wind farm to identify the lowest cost facility in March. b. Why are equivalent units of production not needed in determining the cost per megawatt hour (MWh) for generating electricity? c. What advantage does the fossil fuel plant have over the wind farm? Which of the following is true. 1. Fossil fuel is easily available. 2. Fossil fuel plant has a cost advantage over wind farm. 3. The wind farm is subject to the presence of wind and thus, not reliable. 4. The fossil fuel plant can be turned on and off on a schedule, while the wind farm is subject to the varieties of nature