The Bottling Department of Mountain Springs Water Company had 4,400 liters in beginning work in process that were 25% complete. During the period, 58,800 liters were completed. The ending work in process inventory had 3,100 liters that were 65% complete. Assume that Mountain Springs uses the FIFO cost flow method and that materials are added at the beginning of the process. What are the conversion equivalent units of production for the period? _____ equivalent units for conversion costs

If fixed costs are $290,000, the unit selling price is $29, and the unit variable costs are $17, what is the break-even point in sales units if fixed costs are reduced by $47,000?

a.20,250 units

b.30,375 units

c.16,200 units

d.24,300 units

The manufacturing costs of Mocha Industries for 3 months of the year are as follows:

	Total Cost		Production
April	$101,776		1,640	units
May	105,670		2,300
June	111,747		3,330

Using the high-low method, determine the (a) variable cost per unit and (b) the total fixed costs. Round "Cost per unit" answer to two decimal places.

a. Variable cost per unit	$fill in the blank 1	per unit
b. Total fixed costs	$fill in the blank 2

Bluegill Company sells 9,200 units at $340 per unit. Fixed costs are $156,400, and income from operations is $1,407,600. Determine the following:

a. Variable cost per unit	$fill in the blank 1
b. Unit contribution margin	$fill in the blank 2	per unit
c. Contribution margin ratio	fill in the blank 3	%