A city government imposes a proportional income tax on all people who earn income within its city limits. In 2004, the city's income tax rate was 0.05 (5 percent), and it collected $20.00 million in income taxes. In 2005, it raised the income tax rate to 0.06 (6 percent), and its income tax collections declined to $19.20 million. What happened to the city's income tax base between 2004 and 2005?

Brody corp. uses a process costing system in which direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process. beginning inventory for january consisted of 1,050 units that were 65% completed. 10,900 units were started into the process during january. on january 31, the inventory consisted of 500 units that were 50% completed. what would be the equivalent units for direct materials cost using the weighted average method?