Vista Vacuum Company has the following production information for the month of March. All materials are added at the beginning of the manufacturing process. UnitsBeginning inventory of 4,300 units that are 100% complete for materials and 27% complete for conversion15,400 units started during the periodEnding inventory of 3,200 units that are 16% complete for conversionManufacturing costsBeginning inventory was $20,100 ($10,200 materials and $9,900 conversion costs).Costs added during the month were $28,500 for materials and $50,000 for conversion ($27,400 labor and $22,600 applied overhead).Assume the company uses Weighted-Average Method. Required:1. Calculate the number of equivalent units of production for materials and conversion for March. Equivalent UnitsPhysical unitsDirect materialsConversionUnits completed Ending inventory Total 2. Calculate the cost per equivalent unit for materials and conversion for March. Direct materialsConversionCost per equivalent unit 3. Determine the costs to be assigned to the units transferred out and the units still in process. Direct materialsConversionTotal costUnits completed Ending inventory Total cost accounted for

At a student café, there are equal numbers of two types of customers with the following values. the café owner cannot distinguish between the two types of students because many students without early classes arrive early anyway (i.e., she cannot price-discriminate). students with early classes students without early classes coffee 70 60 banana 51 101 the marginal cost of coffee is 10 and the marginal cost of a banana is 40. the café owner is considering three pricing strategies: 1. mixed bundling: price bundle of coffee and a banana for 161, or just a coffee for 70. 2. price separately: offer coffee at 60, price a banana at 101. 3. bundle only: coffee and a banana for 121. do not offer goods separately. assume that if the price of an item or bundle is no more than exactly equal to a student's willingness to pay, then the student will purchase the item or bundle. for simplicity, assume there is just one student with an early class, and one student without an early class. price strategy revenue from pricing strategy cost from pricing strategy profit from pricing strategy 1. mixed bundling $ $ $ 2. price separately $ $ $ 3. bundle only $ $ $ pricing strategy yields the highest profit for the café owner.

Within the relevant range, if there is a change in the level of the cost driver, then a. total fixed costs will remain the same and total variable costs will change b. total fixed costs will change and total variable costs will remain the same c. total fixed costs and total variable costs will change d. total fixed costs and total variable costs will remain the same

The company is experiencing an increase in competition, and at the same time they are building more production facilities in southeast asia. in this scenario, the top management team is most likely to multiple choice increase the cost of their products. restructure to reflect a more bureaucratic, stable organization. pull decision-making responsibility from low-level management, taking it on themselves. give lower-level managers the authority to make decisions to benefit the firm. rid themselves of all buffering product.