Conversion Costs Equivalent Units Physical Units Direct Conversion Flow of Production Materials Costs Work in process, beginning (given) 2,500 Started during current period (given) 22.500 To account for 25.000 Good units completed and transferred out during current period: 20,000 20,000 20.000 Normal spoilage 2,000 * 100%; 2,000 x 100% 2,000 2,000 2,000 Abnormal spoilage 8000 x 100%; 800 *100% 800 800 800 Work in process, ending (given) 2,200 * 100%; 2,200 x 50% 2,200 2,200 1,100 Accounted for Work done to date 25,000 25.000 23.900 The Cost per Equivalent Unit for Direct Materials is $3. The Cost per Equivalent Unit for Conversion Costs is $4. Required: What is the Total Costs of Good Units Completed and Transferred out using the Weighted Average Method