please explain your answer

32) Crystal, Inc. is a merchandiser of stone ornaments. The company sold 6,000 units during the year. 32) The company has provided the following information: Sales Revenue Purchases (excluding Freight In) Selling and Administrative Expenses Freight In Beginning Merchandise Inventory $589,000 305,000 69,000 15,000 44,000 42,000 Ending Merchandise Inventory at is the operating income for the year? (Round your answer to the nearest whole dollar.) D) $267,000 A) $322,000 B) $520,000 C) $198,000 33) The Refining Department of Ingber Sugar, Inc. had 55,000 tons of sugar to account for in December. Of the 55,000 tons, 45,000 tons were completed and transferred to the Boiling Department, and the remaining 10,000 tons were 60% complete. The materials required for production are added at the beginning of the process. Conversion costs are added equally throughout the refining process. Calculate the total equivalent units of production for conversion costs. B) 6,000 units A) 55,000 units C) 51,000 units D) 45,000 units