In a general claim for damages, which of the following would not be incidental damages:
a) a $300 expected profit by the buyer on the buyer's resale of the goods purchased of which the seller was aware at the time the seller/buyer contract was made
b) expenses incurred in inspecting non-conforming goods
c) a sales commission paid to accomplish cover
d) b) and c)

Brody corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. beginning inventory for january consisted of 1,050 units that were 65% completed. 10,900 units were started into the process during january. on january 31, the inventory consisted of 500 units that were 50% completed. what would be the equivalent units for direct materials cost using the weighted average method?