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A process manufacturer that uses the weighted average method reports the following. Beginning work in process inventory Units completed and transferred out Ending work in process inventory Conversion Unita Percent Complete 20,000 80 90,000 25,000 408 Equivalent units of production for conversion are Multiple Choice 76,000 90,000 100,000 Contribution margin divided by income is the: Multiple Choice Margin of safety. Break-even point in units. Sales mix Degree of operating leverage. 0 Contribution margin ratio. A company sells headphones for $50 per unit and has variable costs per unit of $30. The contribution margin ratio for headphones is 60%. True or False True False