6. On March 1, Metevier Corporation had $37,000 of raw materials on hand. During the month, the company purchased an additional $62,000 of raw materials. During March, $69,000 of raw materials were requisitioned from the storeroom for use in production. These raw materials included both direct and indirect materials. The indirect materials totaled $6,000. The journal entry to record the purchase of raw materials would include a: a. credit to Raw Materials of $62,000 b. credit to Raw Materials of $99,000 c. debit to Raw Materials of $99,000 d. debit to Raw Materials of $62,000 7. Larner Corporation uses the weighted-average method in its process costing system. Operating data for the first processing department for the month of June appear below: Percent Complete with Respect to Conversion Units 40% 20,000 Beginning work in process inventory 91,000 Started into production during June 30% 26,000 Ending work in process inventory According to the company's records, the conversion cost in beginning work in process inventory was $68,054 at the beginning of June. Additional conversion costs of $585,325 were incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to: a. $7.041 b. $6.955 c. $5.724 d. $7.239