5. Santa Barbara Corp uses the weighted-average method in its process costing system. The Fitting Departmen the second department in its production process. The data below summarizes the department's operations March. The Fitting Department's cost per equivalent unit for conversion cost for March was $6.13. How much conversion cost was assigned to the units transferred out of the Fitting Department during March? a. $357,379 b. $418,679 c. $328,024 d. $378,834 6. If the contribution margin is not sufficient to cover fixed expenses: a. Total profit equals total expenses b. Contribution margin is negative c. A loss occurs d. Variable expenses equal contribution margin