zither co. manufactures a product called zens in a three process seires. All materials are introduced at the beginning of the first process, zither uses the first-in , first-out methd of inventory costing, unit and cost data for the first process( department A) for the month of october 2010 follow:
convesion units completion cost
work in process inventory;
october 1 12,000 60% 140,400
october 31 5000 40%
started in october 14,000
direct materials cost 106,400
conversion cost 70,310
completed in october 21,000
prepare Zither's department A cost production report for october

for the past year, hornbostel company had fixed costs of $6.552,000 a unit variable cost of $444, and a unit selling price of $600. for the coming year, no changes are expected in revenues and costs, except that a new wage contract will increase variable costs by 6 per unit. Determine the break-even sales units for
a- the past year and
b- the coming year

3- Perfect stampers makes and sells aftermarket hub caps. The variable cost for each hub cap is 4.75 and the hub cab sells for 9.95. Perfect stampers has fixed costs per month of 2.750,00 compute the contribution margin per unit and break-even sales in units and in dollars for the month.