Glacial Company estimates that variable costs will be 53.1% of sales, and fixed costs will total $710,000. The selling price of the product is $3.50.

Required:
a. Compute the break-even point in (1) units and (2) dollars. (Round intermediate calculations to 2 decimal places, e. g. $8.75 or .48 Round final answers to 0 decimal places, e. g. 485,000.)
b. Compute the margin of safety in (1) dollars and (2) as a ratio, assuming actual sales of $2,000,000. (Round the Margin of Safety ratio to 0 decimal places, e. g. 27%.)

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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