Part II. 6 points each-5 questions 6. Park Company uses the weighted-average method in its process costing system. The Molding Department is the second department in its production process. The data below summarize the department's operations in January Percent Complte with Respect to Conversion 90% Units Beginning work in process iventory 9.800 Transferred in from the prior department during Janaary. 46.000 Completed and transferred to the nect department during Jauary50,700 3,100 40% Ending work in process inventory The accounting records indicate that the conversion cost that had been assigned to beginning work in process inventory was $40,484 and a total of $213,890 in conversion costs were incurred in the department during January. The cost per equivalent unit for conversion costs for January in the Molding Department is closest to: A. $4.823 B. $4.186 C. $4.650 D. $4.590 Show your work! 7. Yumm Dairy Corporation manufactures carrot-flavored ice cream. Yumm's production budget indicated the following units to be produced for the upcoming months: January February March 100,000 120,000 150,000 Units to be produced Four (4) ounces of carrots are needed for each gallon of ice cream. Yumm also likes to have enough carrots on hand to cover 5% of the next month's production needs for carrots. How many ounces of carrots should Yumm plan on purchasing during the month of February? A. 474,000 ounces B. 486,000 ounces C. 490,000 ounces D. 510,000 ounces Show your work