Alberto concept manufactures small tables in its processing department direct materials are added at the initiation of the production cycle it must be bundled and single kits for each unit conversion cost are incurred evenly throughout the production cycle inspection occurs when units are 60% converted spoiled units generally constitute 4% of units that passed inspection successfully in current month company is using weighted average method for its process costing data for December are as follows Beginning work in process inventory conversion cost 75% complete physical units 22,000 units started during the current month 76,000 units completed and transferred out during current month 72,000 and doing work in process inventory conversion cost 65% complete 18,000 compute equivalent units of production for conversion cost Compute normal spoilage