What are the answers to these three questions?

The Refining Department of SweetBeet, Inc. had 79,000 tons of sugar to account for in July. Of the 79,000 tons, 49,000 tons were completed and transferred to the Boiling Department, and the remaining 30,000 tons were 50% complete. The materials required for production are added at the beginning of the process. Conversion costs are added evenly throughout the refining process. The weighted-average method is used. Calculate the total equivalent units of production for direct material: O A. 49,000 units OB. 15,000 units OC. 79,000 units OD. 64,000 units Singh Enterprises manufactures picture frames. Its production operations are divided into two departments - Assembly and Finishing. The company uses a process costing system. Singh incurred the following costs during the year to produce 5,900 picture frames Assembly Finishing $9.600 $2,050 If Singh can only sell 4,900 picture frames during the year, what will be the cost per unit of the picture frames produced? (Round your answer to the nearest cent.) O A. $2.38 OB. $1.63 OC. $1.96 OD. $1.97 Which of the following businesses is most likely to use a process costing system? O A. an accounting firm OB. a construction company O c. a law firm OD. a soda manufacturer