Beginning work-in-process inventory (1/3 complete) 7,200 units Units placed in production 28,800 units Good units completed 21,600 units Ending work-in-process inventory 12,000 units Cost of beginning work in process $6,000 Direct material costs, current $21,600 Conversion costs applied, current $14,400 Direct materials are placed into production at the beginning of the process. Normal spoilage is 10% of good units completed and spoilage is detected at the end of the process. Ending WIP is 60% completed as to conversion. Required: (a) Prepare journal entries for (1) direct material used; (2) conversion cost applied; (3) good units completed; (4) abnormal spoilage. Confirm the ending balance of WIP through T-accounts.