Zink company uses the weighted average method for process costing. the cost per equivalent unit for direct materials is $5.00. the cost per equivalent unit for conversion cost is $3.00. the company completed and transferred out is 40,000 units. the equivalent units of ending work-in-process for materials is an additional 3,000 units, for conversion is an additional 2,000 units. what is the total cost accounting for conversion?

M. cotteleer electronics supplies microcomputer circuitry to a company that incorporates microprocessors into refrigerators and other home appliances. one of the components has an annual demand of 235 units, and this is constant throughout the year. carrying cost is estimated to be $1.25 per unit per year, and the ordering (setup) cost is $21 per order. a) to minimize cost, how many units should be ordered each time an order is placed? b) how many orders per year are needed with the optimal policy? c) what is the average inventory if costs are minimized? d) suppose that the ordering cost is not $21, and cotteleer has been ordering 125 units each time an order is placed. for this order policy (of q = 125) to be optimal, determine what the ordering cost would have to be.