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h uegree of operating leverage is A) 4.00. B) 1.50. C) 1.33. D) 1.67 37. A department adds raw materials to a process at the beginning of the process andi conversion costs uniformly throughout the process. For the month of January, ther no units in the beginning work in process inventory: 90,000 units were started int production in January; and there were 20,000 units that were 40% complete inthe work in process inventory at the end of January. What were the equivalent units production for conversion costs for the month of January? A) 82,000 equivalent units. B) 90,000 equivalent units. C) 70,000 equivalent units. D) 78,000 equivalent units. 38. Department 1 of a two department production process shows Beginning Work in Process Ending Work in Process Total units to be accounted for Units 10,000 50,000 180,000 How many units were transferred out to Department 2? A) 180,000. B) 50,000. C) 170,000. D) 130,000. Version 1 Page 10