Jay runs a successful high-end salon downtown and is looking to open a new location in a nearby suburb. He wants to research nearby competitors before committing. Where should the business owner go to obtain a list of nearby high-end salons?

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?