Pacific ink had beginning work-in-process inventory of $750,960 on october 1. of this amount, $307,920 was the cost of direct materials and $443,040 was the cost of conversion. the 51,000 units in the beginning inventory were 25 percent complete with respect to both direct materials and conversion costs. during october, 108,000 units were transferred out and 33,000 remained in ending inventory. the units in ending inventory were 75 percent complete with respect to direct materials and 35 percent complete with respect to conversion costs. costs incurred during the period amounted to $2,556,000 for direct materials and $3,278,760 for conversion. 12.value: 0.75 pointsrequired information required: (1) compute the equivalent units for the materials and conversion cost calculations. (2) compute the cost per equivalent unit for direct materials and for conversion costs using the fifo method. (round your answers to 2 decimal places.) referencesebook & resources worksheetdifficulty: 2 mediumlearning objective: 08-05 assign costs to products using first-in, first-out (fifo) costing. check my work 13.value: 0.75 pointsrequired information a-1. compute the cost of goods transferred out and the cost of ending inventory using the fifo method. (round intermediate calculations to 2 decimal places.) a-2. is the ending inventory higher or lower under the weighted-average method compared to fifo? higher lower referencesebook & resources

Blue computers, a major pc manufacturer in the united states, currently has plants in kentucky and pennsylvania. the kentucky plant has a capacity of 1 million units a year and the pennsylvania plant has a capacity of 1.5 million units a year. the firm divides the united states into five markets: northeast, southeast, midwest, south, and west. each pc sells for $1,000. the firm anticipates a 50 perc~nt growth in demand (in each region) this year (after which demand will stabilize) and wants to build a plant with a capacity of 1.5 million units per year to accommodate the growth. potential sites being considered are in north carolina and california. currently the firm pays federal, state, and local taxes on the income from each plant. federal taxes are 20 percent of income, and all state and local taxes are 7 percent of income in each state. north carolina has offered to reduce taxes for the next 10 years from 7 percent to 2 percent. blue computers would like to take the tax break into consideration when planning its network. consider income over the next 10 years in your analysis. assume that all costs remain unchanged over the 10 years. use a discount factor of 0.1 for your analysis. annual fixed costs, production and shipping costs per unit, and current regional demand (before the 50 percent growth) are shown in table 5-13. (a) if blue computers sets an objective of minimizing total fixed and variable costs, where should they build the new plant? how should the network be structured? (b) if blue computers sets an objective of maximizing after-tax profits, where should they build the new plant? how should the network be structured? variable production and shipping cost ($/unit) annual fixed cost northeast southeast midwest south west (million$) kentucky 185 180 175 175 200 150 pennsylvania 170 190 180 200 220 200 n. carolina 180 180 185 185 215 150 california 220 220 195 195 175 150 demand ('000 units/month) 700 400 400 300 600