• March 1, 2020, Dorchester Company's beginning work in process inventory had 7,000 units. This is its only production department. Beginning WIP units were 50% complete as to conversion costs. Dorchester introduces direct materials at the beginning of the production process.During March, all beginning WIP was completed and an additional 21,500 units were started and completed. Dorchester also started but did not complete 6,500 units.These units remained in ending WIP inventory and were 40% complete as to conversion costs. Dorchester uses the weighted average method. Use this information to determine for March 2020 the equivalent units of production for conversion costs. Round to whole number (no cents).

• Baltimore Manufacturing had a Work in Process balance of $99,000 on January 1, 2020. The year end balance of Work in Process was $98,000 and the Cost of Goods Manufactured was $700,000. Use this information to determine the total manufacturing costs incurred during the fiscal year 2020. Round to a whole number (no cents).

• Dorchester Company, on March 1, 2021 has a beginning Work in Process inventory of zero. All materials are added into production at the beginning of its production. There is only one production WIP inventory. On March 1, Dorchester started into production 14,500 units. At the end of the month there were 12,000 units completed and transferred into the Finished Goods Inventory. The ending WIP was 60% complete with respect to conversion. For the month of March the following costs were incurred and recorded in the WIP:

Direct Material$21,000

Direct Labor32,000

Factory Overhead10,000

Dorchester uses the weighted-average process costing method. Use this information to determine the cost per equivalent unit of conversion for the month of March. Round answer to closest cent.

• If the contribution margin ratio for France Company is 45%, sales were $425,000, and the fixed costs were $100,000, what was the income from operations?