Question 9 Bonita Company uses the FIFO method to calculate equivalent units. It has 2300 units in beginning Work in Process, 10% complete as to conversion costs and 60% complete as to materials costs, 25500 units started, and 3100 units in ending Work in Process, 25% complete as to conversion costs, and 70% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? 25490 25500 26870 27800 Question 10 Bonita manufactures mattresses for the hotel industry. It has two products, Downy and Firm and total overhead of $510000. The company plans to manufacture 210 Downy mattresses and 320 Firm mattresses this year. In manufacturing the mattresses, the company must perform 700 material moves for the Downy and 300 for the Firm; it processes 110 purchase orders for the Downy and 90 for the Firm; and the company's employees work 2400 direct labour hours on the Downy product and 3600 on the Firm. Bonita's total material handling costs are $295000 and its total purchasing costs are $215000. Using ABC, how much overhead would be assigned to the Downy product? $510000 $324750 $255000 $185250 Question 11 Ed Concord Corporation has two divisions; Outdoor Sports and Indoor Sports. The sales mix is 60% for Outdoor Sports and 40% for Indoor Sports. Concord incurs $2010000 in fixed costs. The contribution margin ratio for the Outdoor Sports Division is 20%, while for the Indoor Sports Division it is 70%. What will sales be for the Outdoor Sports Division at the break-even point? $2010000 $3517500 $1722857 $3015000