Annenbaum Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2,000 units. The costs and percentage completion of these units in beginning inventory were Materials costs Conversion costs Cost $7,300 $8,400 Percent Complete 65% 45% A total of 9.700 units were started and 7500 units were transferred to the second processing department during the month. The following costs were heurred in the first processing department during the month: Materials costs Conversion costs Cost $127,100 $288,600 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs What are the equivalent units for conversion costs for the month in the first processing department? Modale Inc, produces and sells two products. Data concerning those products for the most recent month appear below: Sales Variable expenses Product 149V $33,000 $12,100 Product 2500 $38,000 $27,660 The fixed expenses of the entire company were $39,130. The break even point for the entire company is closest to