CH4 1. Comfort Zone uses the weighted average method in its costing system. Ending work-in- process had a total cost of $242,000 and the ending work-in-process inventory consisted of 40,000 units. These units were 50% completed with respect to materials. What is the percentage of completion with respect to convention costs, if the cost per equivalent unit were $7.00 for labor and overhead and $6.50 for materials? A. 30,00% B. 40.00% C. 20.00% D. 50.00% E. None of above 2. In the month of March, one of Comfort Zone's departments had the following data: Conversion Cost % Completed Units started Completed & Transferred WIP, March 15 WIP, March 31st Number of Units 75,000 59,000 19.000 70% 40% If the department's conversion cost in the beginning inventory was $282,250 and the cost added during March was $484,250, what is the conversion cost per unit? A. $10.50 B. $12.50 C. $13.00 D. $8.50 E. None of the above