In each of the following cases, calculate the accounting break-even and the cash break-even points. ignore any tax effects in calculating the cash break-even. (do not round intermediate calculations and round your answers to 2 decimal places, e. g., 32.16.) case unit price unit variable cost fixed costs depreciation 1 $ 2,980 $ 2,135 $ 8,100,000 $ 3,100,000 2 46 41 185,000 183,000 3 9 3 2,770 1,050

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.