Help Save A EN Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8" 29 Beginning work-in-process (40% completed) Transferred in Normal spoilage Abnormal spoilage Good units transferred out Ending work-in-process (25% completed) Conversion costs in beginning inventory Current conversion costs 456 units 1,640 units 120 units 120 units 1,440 units 416 units $184,500 $773,508 Universal Automotive Group calculates separate costs of spollage by computing both normal and abnormal spoiled units Normal sporlage costs are reallocated to good units and abnormal spollage costs are charged as a loss. The units of the Atomic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method answer the following question What are the equivalent units for conversion costs Multiple Choice