6. A corporation's processing department's ending work in process inventory on August 31 consisted of 18,0 units. The units in the ending work in process inventory were 100% complete with respect to materals, and complete with respect to conversion. If the cost per equivalent unit for August was $2.75 for materials and $4.2 for conversion, the total cost assigned to the ending work in process inventory was: 60% A) $126,000 B) $95,400 C) $80,100 D) $75,600 7. A company presents the following data concerning the operations of the company's first processing department for a recent month: Work in process, beginning Units in process Percent complete with respect to materials Percent complete with respect to conversion 400 90% 40% Costs in the beginning inventory: Materials cost Conversion cost.. $756 $4,448 Units started into production during the month... 13,000 13,300 Units completed and transferred out... Costs added to production during the month: Materials cost Conversion cost.. $29,949 $362.127 Work in process, ending Units in process Percent complete with respect to materials.. Percent complete with respect to conversion ?7 50% 30% Complete the process cost production report for the month for the first processing department 8. If the degree of operating leverage is 4, then a one percent change in quantity sold should result in a four percent change in: A) unit contribution margin. B) revenue. C) variable expense. D) net operating income