At closing Bill Buyer brings a certified check, but he made a mistake on the amount, not realizing he owes $36 for recording the deed. He writes a personal check to the closing agent. The agent calls Bill's bank to verify he has the funds to cover the check. Can the closing agent accept it?

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. materials conversion costs total equivalent units