A department adds raw materials to a process at the beginning of the process and incurs conversion costs uniformly throughout the process. For the month of July, there were no units in the beginning work in process inventory; 60,000 units were started into production in July; and there were 15,000 units that were 40% complete in the ending work in process inventory at the end of July. What were the equivalent units of production for conversion costs for the month of July

You wish to retire in 13 years, at which time you want to have accumulated enough money to receive an annual annuity of $23,000 for 18 years after retirement. during the period before retirement you can earn 9 percent annually, while after retirement you can earn 11 percent on your money. what annual contributions to the retirement fund will allow you to receive the $23,000 annuity? use appendix c and appendix d for an approximate answer, but calculate your final answer using the formula and financial calculator methods.