Proton Company manufactured 12,000 units and reported the following information during December: Direct materials $40,000 Direct labor 20,000 Manufacturing overhead 37,000 Beginning work-in-process inventory 24,000 Ending work-in-process inventory 25,000 The prime cost per unit is: a.$4. b.$7. c.$5. d.$6.

The owner of firewood to go is considering buying a hydraulic wood splitter which sells for $50,000. he figures it will cost an additional $100 per cord to purchase and split wood with this machine, while he can sell each cord of split wood for $125. if, for this machine, design capacity is 50 cords per day, effective capacity is 40 cords per day, and actual output is expected to be 32 cords per day, what would be its efficiency?