Domingo corporation uses the weighted-average method in its process costing system. this month, the beginning inventory in the first processing department consisted of 2,100 units. the costs and percentage completion of these units in beginning inventory were: cost percent complete materials costs $ 7,200 50% conversion costs $ 3,400 20% a total of 8,500 units were started and 7,800 units were transferred to the second processing department during the month. the following costs were incurred in the first processing department during the month: cost materials costs $ 160,400 conversion costs $ 122,100 the ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. how many units are in ending work in process inventory in the first processing department at the end of the month?

Special order carson manufacturing, inc., sells a single product for $36 per unit. at an operating level of 8,000 units, variable costs are $18 per unit and fixed costs $10 per unit. carson has been offered a price of $20 per unit on a special order of 2,000 units by big mart discount stores, which would use its own brand name on the item. if carson accepts the order, material cost will be $3 less per unit than for regular production. however, special stamping equipment costing $4,000 would be needed to process the order; the equipment would then be discarded. assuming that volume remains within the relevant range, prepare an analysis of differential revenue and costs to determine whether carson should accept the special order. use a negative sign with answer to only indicate an income loss from special order; otherwise do not use negative signs with your answers.