The document outlines various calculations related to production costs, including equivalent units of production, cost per equivalent unit, and costs of work in process inventory. It details the costs associated with materials and conversion, as well as the transfer of costs to finished goods and the calculation of contribution margins. Additionally, it discusses the impact of sales changes on net operating income and the margin of safety.
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ManAcc-2
The document outlines various calculations related to production costs, including equivalent units of production, cost per equivalent unit, and costs of work in process inventory. It details the costs associated with materials and conversion, as well as the transfer of costs to finished goods and the calculation of contribution margins. Additionally, it discusses the impact of sales changes on net operating income and the margin of safety.