Below is data related to Bachelet Inc.'s inventory: Units Percent complete Conversion 60% 300 Beginning Work in Process Ending Work in Process Percent complete Materials 100% 80% 2006 800 40% If 14,000 units were started during the period, how many units were completed and transferred to the next department. A. 14,500 B. 13,500 C. 13,800 D. 14,000 QUESTION 8 The Richmond Corporation uses the weighted average method in its process costing system. The company has only a single processing department. The company's ending work in process inventory on August 31 consisted of 18,000 units. The units in the ending work in process inventory were 100% complete with respect to materials and 60% complete with respect to labor and overhead. If the cost per equivalent unit for August was $2.75 for materials and $4.25 for labor and overhead, the total cost assigned to the ending work in process inventory was: A. $95,400 B. $126,000 C. $75,600 D. $80,100