In the first month of operations, the manufacturing costs for blue sun company were as follows: direct materials used $66,600 direct labor $99,120 manufacturing overhead (controlling account) $142,800 during the month 10,000 units were completed, and 5,000 units were in process at the end of the month. the 5,000 units in process were 100% completed as to materials and 80% completed as to direct labor and overhead. compute the following: a. direct materials cost per equivalent unit: $ b. equivalent units of production for direct labor and manufacturing overhead: c. direct labor cost per equivalent unit: $ d. manufacturing overhead cost per equivalent unit: $ e. total cost of 10,000 units completed: $ f. total cost of 5,000 units in process at the end of the month: $

Suppose there are three types of consumers who attend concerts at your university’s performing arts center: students, staff, and faculty. each of these groups has a different willingness to pay for tickets; within each group, willingness to pay is identical. there is a fixed cost of $1,000 to put on a concert, but there are essentially no variable costs. for each concert: i. there are 140 students willing to pay $20. (ii) there are 200 staff members willing to pay $35. (iii) there are 100 faculty members willing to pay $50. a) if the performing arts center can charge only one price, what price should it charge? what are profits at this price? b) if the performing arts center can price discriminate and charge two prices, one for students and another for faculty/staff, what are its profits? c) if the performing arts center can perfectly price discriminate and charge students, staff, and faculty three separate prices, what are its profits?