The Assembly Department started the month with 24,500 units in its beginning work in process inventory. An additional 309,500 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 29,500 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month?

Rolston music company is considering the sale of a new sound board used in recording studios. the new board would sell for $27,200, and the company expects to sell 1,570 per year. the company currently sells 2,070 units of its existing model per year. if the new model is introduced, sales of the existing model will fall to 1,890 units per year. the old board retails for $23,100. variable costs are 57 percent of sales, depreciation on the equipment to produce the new board will be $1,520,000 per year, and fixed costs are $1,420,000 per year.if the tax rate is 35 percent, what is the annual ocf for the project?