During the month of February, a company purchased 260,000 pounds of raw material for $5 per pound and used 250,000 of these pounds in production. This raw material is applied at the beginning of the process. On February 1, the company had 10,000 units in work-in-process inventory that were 10% complete and valued at $25,000 for materials. At the end of the month, there were 40,000 units in work-in-process inventory that were 40% complete. Assuming FIFO is used, if the company transferred out 500,000 units to finished goods during February, the direct material cost per unit that should be used to value ending work-in-process inventory is:. A. $2.52
B. $2.50
C. $2.47
D. $2.36

Cadbury has a chocolate factory in dunedin, new zealand. for easter, it makes two kinds of “easter eggs”: milk chocolate and dark chocolate. it cycles between producing milk and dark chocolate eggs. the table below provides data on these two products. demand (lbs per hour) milk: 500 dark: 200 switchover time (minutes) milk: 60 dark: 30 production rate per hour milk: 800 dark: 800 for example, it takes 30 minutes to switch production from milk to dark chocolate. demand for milk chocolate is higher (500lbs per hour versus 200 lbs per hour), but the line produces them at the same rate (when operating): 800 lbs per hour. a : suppose cadbury produces 2,334lbs milk chocolate and 1,652 lbs of dark chocolate in each cycle. what would be the maximum inventory (lbs) of milk chocolate? b : how many lbs of milk and dark chocolate should be produced with each cycle so as to satisfy demand while minimizing inventory?