6. (TCO 3) In the assembly department, all the direct materials are added at the beginning of the processing. Beginning Work in Process inventory consists of 2,000 units with a direct materials cost of $31,860. During the period, 15,000 units are started and direct materials costing $250,000 are charged to the department. If there are 1,000 units in ending inventory, what is the cost per equivalent unit? A- $15.93 B- $15.63 C- $14.83 D- $16.58 7. (TCO 4) Which of the following is not an assumption of C-V-P analysis? A- Costs can be accurately separated into fixed and variable components. B- Fixed costs remain constant within the relevant range. C- Total variable costs are proportioned to the level of activity. D- Selling price per unit declines after the break-even point is reached. 8. (TCO 4) Beaudreaux Motors is operating at its break-even point of 16,000 units. Which of the following statements is not true? A- The amount of the company