Consider the following facts: Beginning work in process Units started 18,000 units 54,000 units 60,000 units 10,000 units Units completed Ending work in process Beginning work-in-process direct materials $12,000 Beginning work-in-process conversion $24,000 Direct materials added during month Conversion Costs $56,000 $112,000 Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Ending work in process was 40% complete. Conversion costs are applied evenly throughout the process. All spoilage is normal and is detected at end of the process. 16. How many units were spoiled? 17. What is the dollar amount of COGM? 18. What is the per unit amount for units completed and transferred out? 19. What is the value of ending WIP Inventory