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Answer Questions 10 and 11 depends on the following information:

Smart manufacturing company provided the following information. Direct materials are included at the beginning of the process , Conversion costs are added evenly ., some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 3% of the good units. Data provided for February 2015 are as follows:

WIP, beginning inventory 2/1/2015 51,000 units

Direct materials (100% complete)

Conversion costs (50% complete)

Started during February 170,000 units

Completed and transferred out 180,000 units

WIP, ending inventory 2/28/2015 26,000 units

Direct materials (100% complete)

Conversion costs (25% complete)

Costs:

WIP, beginning inventory:

Direct materials $ 280,000

Conversion costs 80,000

Direct materials added 408,000

Conversion costs added 264,000

What are the normal and abnormal spoilage units, respectively, for February when using FIFO?

Group of answer choices

2,800 units; 2,960 units

5,400 units; 15,000 units

5,400 units; 9,600 units

5,100 units; 3,280 units

15 What is the direct materials cost per equivalent unit during March $636 0 $950 0 $313 0 $995 0 16 ?What is the conversion cost per equivalent unit in March $1,595.52 O $1,345.52 0 $1,066.52 0 $1,409.52 0 2 ) 17 What amount of direct materials costs is assigned to the ending Work-in-Process account ?for March $95,000 $31,363 $75,075 @ $63,636 0