A company uses a process cost accounting system. Its Sewing Department completed and transferred out 120,000 units during the current period. The ending inventory in the Sewing Department consists of 40,000 units (30% complete with respect to direct materials and 80% complete with respect to conversion costs). Determine the equivalent units of production for the Sewing Department for direct materials and conversion costs assuming the weighted average method. 128,000 materials; 144,000 conversion 132,000 materials; 152,000 conversion 120,000 materials; 120,000 conversion 128,000 materials; 160,000 conversion

Kendra knight took part in a friendly game of touch football. she had played before and was familiar with football. michael jewett was on her team. in the course of play, michael bumped into kendra and knocked her to the ground. he stepped on her hand, causing injury to a little finger that later required its amputation. she sued michael for damages. he defended on the ground that she had assumed the risk. kendra claimed that assumption of risk could not be raised as a defense because the state legislature had adopted the standard of comparative negligence. what happens if contributory negligence applies? what happens if the defense of comparative negligence applies?