2. Weihman's Autohouse has a process-costing system. The finishing department is the second of a step of a multi-department plant. Materials are added at the end of the process in finishing. Work-in-Process Units Materials Beginning inventory 100,000 Conversion $30,000 Transferred-in from prior department 200,000 Prior department $50,000 Ending inventory 50.000 0 Costs added this month Materials Conversion Prior department $225,000 $510,000 $550,000 Beginning inventory is 30% complete as to conversion costs. Ending inventory is 80% complete as to conversion costs A. The cost per finished equivalent unit for materials under weighted average is: a. $0.75 b. $2.00 c. $0.90 d. $0.94 B. The value assigned to the materials portion of ending inventory under weighted average is: a. $140,000 b. $100,000 c. $45,000 d. $0 C. Which classifications would be the most relevant for the costs incurred to process orders? a. customer output unit-level cost b. customer batch-level cost C. customer-sustaining cost d. corporate-sustaining cost D. A financial analyst for Simon Manufacturing prepared the following report: Customers Customer-Level Operating Income Customer Revenue $5646.00 $26,250 $4773.00 $30,000 $3705.00 $15,000 $1155.50 $7,300 $984.80 $5,100 $844.80 $4,400 7 $336.60 $1,800 8 $252.00 $4,500 ($168.00) $2,400 10 ($676.00) $2,600 Which of the following conclusions can be drawn from the report? a. All profitable customers achieve customer level operating income in excess of 20% b. Customer 2 has the second highest operating income margin c. Cumulative customer income of the top 8 represents 105.0% of operating income d. All customers provide positive contribution towards profitability