Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 6% of the good units. Data for December 2017 are as follows: WIP, beginning inventory 12/1/2017 23,000 units Direct materials (100% complete) Conversion costs (80% complete) Started during December 77,000 units Completed and transferred out 12/31/2017 72,300 units WIP, ending inventory 12/31/2017 18,500 units Direct materials (100% complete) Conversion costs (70% complete) Costs for December WIP, beginning Inventory Direct materials $153,000 Conversion costs 77,700 Direct materials added 222,400 Conversion costs added 296,000 Abnormal spoilage totals ... A. 4,862 units OB. 4,338 units O C. 9,200 units OD. 4,890 units A patient had a 1:00 pm appointment with a doctor and leaves the office to go home at 2:00 pm. The patient spends 5 minutes filling out insurance forms, 25 minutes alone in the examination room, and 6 minutes with the nurse and doctor. What is the service cycle efficiency ratio? O A. 0.9 OB. 0.1 OC. 0.67 OD. 1