6-Which of the following is a true statement about costs in incremental analysis?

Variable costs are always relevant.

Fixed costs are never relevant.

Fixed costs are always relevant.

12-The assembly department has the following production and cost data for the current month.

Beginning Work in Process		Units Transferred Out		Ending Work in Process
0		21,850		13,100

Materials are entered at the beginning of the process. The ending work in process units are 60% complete as to conversion costs. Calculate the equivalent units of production for materials and conversion costs.

		Materials	Conversion costs
Total equivalent units		enter a number of units	enter a number of units

Both variable and fixed costs can be relevant.