please help me solve #15 . thank you

Pascal Industries' cost of goods sold for the current year is $709,000, before any adjustment for overapplied or underapplied manufacturing overhead. Actual manufacturing overhead is $150,000 and manufacturing overhead applied is $184,000. The difference between actual and applied overhead is immaterial. If salec revenue is $980,000, what is Pascal's actual gross profit? $305,000$271,000$237,000$221,000 None of the above Stem Valve, Inc. uses a process costing system. Here are data regarding the work in process inventory of the first processing department for the month of October: The units in beginning work in process inventory are 65% complete with respect to direct materials and 40% complete with respect to conversion costs. The units in ending work in process inventory are 50% complete with respect to direct materials and 35% complete with respect to conversion costs. What are the equivalent units of production for conversion costs during the month of October? 5.460 40,200 45,660 55,800 None of the above