A product has a sales price of $380 and a per-unit contribution margin of $114. What is the contribution margin ratio? Contribution margin ratio % Production data show 35,940 units were transferred out of a stage of production and 5,900 units remained in ending WIP inventory that was 100% complete to material and 40% complete to conversion. The unit material cost is $5 for material and $7 for conversion. What is the amount of inventory transferred out and remaining in ending work in process inventory? Transferred out Ending inventory s