Samantha's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Inspection takes place at 40%. Normal Spoiled units generally constitute 5% of the Units started in the month. Data provided for February 2020 are as follows: WIP, beginning inventory 2/1/2020 Direct materials (100% complete) Started during February Completed and transferred out WIP, ending inventory 2/28/2020 25,000 units Direct materials (100% complete) Conversion costs (60% complete) Flow of Production Work in process, beginning Started during period Costs: WIP, beginning inventory: Direct materials Conversion costs Direct materials added Conversion costs added Complete the process costing worksheet using WEIGHTED AVERAGE method. To account for Transferred out Normal spoilage Abnormal spollage Work in process, ending Accounted for 50,700 units Conversion costs (60% complete) Costs Work in process, beginning Costs added during period Total costs to account for Physical units Totals 171,300 units 181,800 units $280,000 80,000 419,300 275,040 Direct materials Direct Materials. Conversion Conversion To account for Transferred out Normal spoilage Abnormal spoilage Work in process, ending Accounted for Costs Work in process, beginning Costs added during period Total costs to account for Divided by equivalent units Equivalent unit costs Assignment of costs Units started and completed Normal spoilage Costs transferred out Abnormal spoilage Work in process, ending Direct materials Conversion Total work in process Costs accounted for Totals || Direct Materials Conversion