Kate was responsible for hiring a fireworks company to put on a show at the end of the local college teams homecoming game. When a student was hurt from a falling firework, his parents sued. Kate then discovered that the fireworks companies insurance coverage had lapsed. What type of risk led to this complication?

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.