Debits to work in process--assembly department for april, together with data concerning production, are as follows: april 1, work in process: materials cost, 3,000 units $ 7,500 conversion costs, 3,000 units, 80% completed 6,000 materials added during april, 10,000 units 29,000 conversion costs during april 35,000 goods finished during april, 11,500 units april 30 work in process, 1,500 units, 60% completed all direct materials are placed in process at the beginning of the process and the average cost method is used to cost inventories. the conversion cost per equivalent unit (to the nearest cent) for april is:

Horace society is planning its annual western fair raceway gala. the gala committee has assembled the following expected costs for the event: dinner (per person) $10 gaming token and program (per person) $2 prize payouts $4,300 tickets and advertising $800 private box suite rental $1,700 lottery licenses $200 the committee members would like to charge $40 per person for the evening’s activities.required: 1. what is the break-even point for the dinner-dance (in terms of the number of persons who must attend)? 2. assume that last year only 200 persons attended the dinner-dance. if the same number attend this year, what price per ticket must be charged in order to break even? 3. refer to the original data ($40 ticket price per person). prepare a cvp graph for the dinner- dance from zero tickets up to 600 tickets sold.