6.Company made an error in the computation of the percentage of completion of the current year's ending inventory that resulted in assigning a lower percentage of completion to each component of the inventory than the actual results showed. Aubie's error misstated (1) the total equivalent units (2) the cost per equivalent units and (3) the amount that Aubie assigned to cost of goods transferred out for the period. What were the effects of this error to (1), (2) and (3) above?

a. 1.understate 2. understate 3. understate

b. 1. understate 2. understate 3. overstate

c. 1. overstate 2. understate 3. understate

d. 1. overstate 2. overstate 3. understate

e. 1. overstate 2. overstate 3. overstate

f. 1. understate 2. overstate 3. overstate