The retained earnings account has a credit balance of $21,250 before closing entries are made. if total revenues for the period are $67,700, total expenses are $49,300, and dividends are $11,250, what is the ending balance in the retained earnings account after all closing entries are made?

The smelting department of kiner company has the following production and cost data for november. production: beginning work in process 3,700 units that are 100% complete as to materials and 23% complete as to conversion costs; units transferred out 10,500 units; and ending work in process 8,100 units that are 100% complete as to materials and 41% complete as to conversion costs. compute the equivalent units of production for (a) materials and (b) conversion costs for the month of november.