Sheffield Company uses the FIFO method to calculate equivalent units. It has 2400 units in beginning Work in Process, 20% complete as to conversion costs and 55% complete as to materials costs, 25700 units started, and 3500 units in ending Work in Process, 25% complete as to conversion costs, and 70% complete as to materials cost. How much are the equivalent units for materials under the FIFO method? O 25730 O 25700 O 27050 O 28100 Bramble Company has unit costs of $8 for materials and $12 for conversion costs. There are 5100 units in ending Work in Process which are 25% complete as to conversion costs, and fully complete as to materials cost. How much is the total cost assignable to the ending Work in Process inventory if the FIFO method is used? O $56100 O $102000 O $40800 O $15300 onita Company has sales of $510000, variable costs of $430000, and fixed costs of $25000. Carla Vista Company has sales of $510000, variable costs of 205000, and fixed costs of $244000. Carla Vista's degree of operating leverage is 0.50. O 1.45. O 5.00. O 6.06