Debits to work in process--assembly department for april, together with data concerning production, are as follows: april 1, work in process: materials cost, 3,000 units $ 7,500 conversion costs, 3,000 units, 80% completed 6,000 materials added during april, 10,000 units 29,000 conversion costs during april 35,000 goods finished during april, 11,500 units april 30 work in process, 1,500 units, 60% completed all direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. the conversion cost per equivalent unit (to the nearest cent) for april is:

Electronics assembly inc. is a contract manufacturer that assembles consumer electronics for a number of companies. currently, the operations manager is assessing the capacity requirements as input into a bid for a job to assemble cell phones for a major global company. the company would assemble three models of cell phones in the same assembly cell. setup time between the phones is negligible. electronics assembly inc. operates two 8-hour shifts for 275 days per year. cell phone demand forecast (phones/year) processing time (minutes/phone) mars 47,000 19.8 saturn 35,000 20.7 neptune 7,500 16.2 a. calculate total capacity required by line. b. determine the total operating time available. c. calculate the total number of assembly cells. (round up your answer to the next whole number.)

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Match each of the terms below with an example that fits the term. a. fungibility the production of gasoline b. inelasticity the switch from coffee to tea c. non-excludability the provision of national defense d. substitution the demand for cigarettes