Company uses the weighted average method in its process-costing system. Operating data for the first processing department for the last month appear below pertaining to the physical flow of units, direct materials (DM), and conversion costs (CC) 9 of % of completion completion: Units DM CC Beginning WIP inventory 1.100806 50% Started into production during the month 9,800 Ending WIP inventory 2,100 90% ? 3 How many units were transferred out of the first department during the month? 13,000 9,800 10,900 8,800 E. None of the above D. 4 4 Suppose the total cost assigned to the ending WIP inventory is $20,412 and the costs per equivalent unit for the current period are $5.00 for materials and $8.70 for conversion, what is the percentage of completion with respect to conversion cost in the ending WIP inventory? 50% B. 55% 60% 80% E. None of the above D