Direct Materials $100,000 Conversion Costs $2,000 Physical Units (Banners) Work in process. (July 1)" 600 Started in July 2017 ? Good units completed and transferred out in July 50,000 Normal spoilage 4,000 Abnormal spoilage 3,500 Work in process, July 315 5,000 Total costs added during July 2017 Degree of completion: direct materials 100%; conversion costs, 50% "Degree of completion direct materials, 100%; conversion costs 50% $150,000 $28,000 b Direct Co Solutions Textiles Company make a barrers and restauradwerage method of process conting. Det matotels were added at the beginning of the process, and conversion costs are added only during the process Soalapea detected upon inspection at the completon of the procent Spoiled units are disposed of a zodat the con to view the occato) Determine the event units of work done in and most of the computed ord vandforod od pretuting normal spolup, the cost of stromal poupa and the cont of the innere weny Equivalent Prical Conversion Flow of Production Un Material Wor, beginning 500 and irgus account Come and translate to Now Ano Wikino, mang Account Equitis of wood Smare the total conforme conveniente come spoed uiding worn-owy Segn tummaning the 100 count for Total Dir Conversion Production Costs Mais Coats Totainfo Next, calculate cost per equivalent unit for each cost category. (Enter your answers to the nearest cent.) Direct Materials Conversion Costs Divide by Cost per equivalent unit for work done to date Finally, assign total costs to units completed and transferred Out (including normal spotago), to abnormal spolage, and to units in ending work in prootte Total Direct Conversion Production Costa Materials Costa Good units completed and transferred out Total cost of good units completed and transferred out Total costs accounted for