Sparky Corporation uses the FIFO method of process costing. The following information is available for February in its Molding Department:
Units:
Beginning Inventory: 42,000 units, 100% complete as to materials and 55% complete as to conversion
Units started and completed: 127,000.
Units completed and transferred out: 169,000.
Ending Inventory: 38,500 units, 100% complete as to materials and 25% complete as to conversion.
Costs:
Costs in beginning Work in Process - Direct Materials: $60,000.
Costs in beginning Work in Process - Conversion: $65,850.
Costs incurred in February - Direct Materials: $401,010.
Costs incurred in February - Conversion: $616,150.
Calculate the cost per equivalent unit of conversion.

Alandowner and his neighbor purchased adjoining undeveloped lots. after both built homes on their respective lots, the landowner suggested to the neighbor that a common driveway be built where the two lots joined. the neighbor agreed. the landowner and the neighbor split the cost of constructing the driveway and entered into a written agreement to equally share the costs of its upkeep and maintenance. the agreement was recorded in the county recorder's office. two years later, the neighbor built a new driveway located entirely on his lot. the common driveway, which the landowner continued to use but which the neighbor no longer used, began to deteriorate. the landowner asked the neighbor for money to maintain the common driveway, but the neighbor refused to contribute. three years later, the neighbor conveyed his lot to a friend. the friend entered into possession and used only the driveway built by the neighbor. by this time, the common driveway had deteriorated badly and contained numerous potholes. the landowner asked the friend to pay half of what it would take to repair the common driveway. the friend refused. the landowner repaired the driveway and sued the friend for 50% of the cost of repairs. will the landowner prevail?

Frolic corporation has budgeted sales and production over the next quarter as follows. the company has 4100 units of product on hand at july 1. 10% of the next months sales in units should be on hand at the end of each month. october sales are expected to be 72000 units. budgeted sales for september would be: july august september sales in units 41,500 53,500 ? production in units 45,700 53,800 58,150

To : of $25 up to 35 2 35 up to 45 5 45 up to 55 7 55 up to 65 20 65 up to 75 16 is$25 up to $35 ?