Barnes and Miller Manufacturing uses a process cost system in its production department and is trying to determine the equivalent units for conversion costs. There are 28,000 physical units and no beginning units in the department. There are 10,000 units in ending work in process at 80% complete and conversion costs occur evenly throughout the entire production period. What are the equivalent units for conversion costs for the current period

An outside manufacturer has offered to produce 60,000 daks and ship them directly to andretti's customers. if andretti company accepts this offer, the facilities that it uses to produce daks would be idle; however, fixed manufacturing overhead costs would be reduced by 75%. because the outside manufacturer would pay for all shipping costs, the variable selling expenses would be only two-thirds of their present amount. what is andretti's avoidable cost per unit that it should compare to the price quoted by the outside manufacturer?