During January, the production department of a process operations system completed and transferred to finished goods a total of 60,000 units. At the end of January, 12,000 additional units were in process in the production department and were 40% complete with respect to labor. The beginning inventory included labor cost of $39,400 and the production department incurred direct labor cost of $312,700 during January. Compute the direct labor cost per equivalent unit for the department using the weighted-average method.

Make or buy eastside company incurs a total cost of $120,000 in producing 10,000 units of a component needed in the assembly of its major product. the component can be purchased from an outside supplier for $11 per unit. a related cost study indicates that the total cost of the component includes fixed costs equal to 50% of the variable costs involved. a. should eastside buy the component if it cannot otherwise use the released capacity? present your answer in the form of differential analysis. use negative sign represent a net disadvantage answer; otherwise do not use negative signs with your answers. cost from outside supplier $answer variable costs avoided by purchasing answer net advantage (disadvantage) to purchase alternative $answer b. what would be your answer to requirement (a) if the released capacity could be used in a project that would generate $50,000 of contribution margin? use negative sign represent a net disadvantage answer; otherwise do not use negative signs with your answers.