Whipit Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month: The partially complete units at the end of the month were 100 percent complete with respect to materials and 50 percent complete with respect to conversion costs. The cost of one completed unit in the Assembly Department is ______. exist10.29 exist9.00 exist9.47 exist9.20 In the immediate write-off of overhead variances, underapplied overhead is regarded as a(n) _____. decrease in cost of goods sold increase in cost of goods sold deduction from the cost of inventory addition to the cost of inventory