Saada Corporation uses the weighted average method in its process costing system. The Fitting Department is the second department in its production process. The data below summarize the department's operations in March. Percent Complete with Respect to Conversion 20% Beginning work in process inventory Transferred in from the prior department during March Ending work in process inventory Units 5,700 61,000 9,200 60% The Fitting Department's cost per equivalent unit for conversion cost for March was $6.09. How much conversion cost was assigned to the units transferred out of the Fitting Department during March? Kurtulus Corporation uses the weighted average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: $ $ 1,700 8,100 3,400 55% 25% Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 7,600 6,800 $111,200 $ 84,300 2,500 70% 55% The total cost transferred from the first processing department to the next processing department during the month is closest to: Bristo Corporation has sales of 1,600 units at $50 per unit. Variable expenses are 35% of the selling price. If total fixed expenses are $42,000, the degree of operating leverage is