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Serile Pharma places 900 units in production during the month of January. All 900 units are completed during the month. It had no opening inventory. Direct material costs added during January was $ 81 000 and conversion costs added during January was $ 9 000. What is the total cost per unit of the product produced during January? A.$ 90 B.$ 10 C.$ 80 D. $100 Cost-plus contracts negotiated with suppliers of the government usually involves: O A. a price that allows the contractor to break- even O B. a price that covers the contractor's direct costs plus an amount to cover overhead costs O C. the supplier's cost to perform the contact (provide the product or service) plus a fee O D. a price that covers the contracts cost plus other noncash benefits Assembly department of Zahra Technologies had 100 units as work in process at the beginning of th month. These units were 60% complete. It has 200 units which are 35% complete at the end of the month. During the month, it completed and transferred 600 units. Direct materials are added at the beginning of production. Conversion costs are allocated evenly throughout production. Zahra uses weighted average process costing method. Calculate the total equivalent units in ending inventory fo assignment of conversion costs? A. 200 units B. 100 units C. 70 units D. 130 units