3 () 15 Answer Questions 15 and 16 depends on the following information A manufacturing company provided the following information 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 nondetectible material defects. Spoiled units generally constitute 3% of the good units. Data provided for February 2015 are as follows WIP, beginning inventory 2/1/2015 51,000 units Direct materials (100% complete) Conversion costs (50% complete) Started during February 170,000 units Completed and transferred out 180,000 units WIP, ending inventory 2/28/2015 26,000 units Direct materials (100% complete) Conversion costs (25% complete) :Costs :WIP, beginning inventory Direct materials $ 280,000 Conversion costs 80,000 Direct materials added 408,000 Conversion costs added 264,000 What are the normal and abnormal spoilage units, respectively, for ?February when using FIFO units; 15,000 units 5,400 units; 3,280 units 5,100 units; 9,600 units 5,400 units; 2,960 units 2,800 3 () 16 What costs would be allocated with normal and abnormal spoilage, ?respectively, using the FIFO method of process costing $8,000:$16,000 $37,440:$21,060 $12.960:$14,400 $37,440:$12,960