Use the following data from a company using a process costing system to answer the question below. 
The company uses average process costing method.
Equivalent units for conversion costs during the month totaled
Definitions:
Derived Demand
The demand for a good or service that arises from the demand for another good or service.
Samsung Galaxy
A series of computing and mobile computing devices designed, manufactured and marketed by Samsung Electronics.
Marginal Revenue Product
The additional revenue generated from employing one more unit of a factor, such as labor or capital, in the production process.
Hearing Aid
A small electronic device worn in or behind the ear that amplifies sound for people with hearing impairments.
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