a. Wakefield allocates conversion costs in the Assembly Department based on materials costs. What is the cost per unit transferre finished goods inventory for each of the three piano models in November? b. Wakefield has a policy that products have to earn a gross margin percentage of at least 10 percent, where gross margin percent is computed as the unit gross margin divided by the unit cost of sales. The product manager is concerned about the cost of the Concert model, because the competition is strong in this product line. The product manager suggests allocating the Assembly Department costs based on the number of units rather than materials costs as a way to "help" the Concert model. 1. What cost would be reported for the three models if the product manager's suggestion is adopted? 2. Would this be ethical? Assume conversion costs are related to material dollars