1. Using the data in the exhibits, determine the conversion cost of a lunit batch of BWl beeswax candle, a month's production of spare candles for inventorv, and a month's work done for other divisions under the present model, Bright's rst proposal, and his revised proposal. 2. Assume that direct materials cost for a IUD-unit batch of Bw-IS beeswax candle is $2,2EID and that Nature Candle sells these candles at $45 each. Using both the present and first proposed costing methods, advise if the BWl price should be increased? Should it be dropped from the product line