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\\ ) Now, assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Complete all answer boxes. For accounts with a $0 balance, make sure to enter "0" in the appropriate column. Round your answers to the nearest whole dollar.) Total Production Direct Conversion Costs Materials Costs Completed and transferred out: Costs added to beginning inventory before normal spoilage $ 55,720 0o$ 55,720 Work in process, beginning 108,510 97,550 10,960 Total from beginning inventory before normal spoilage 164,230 Normal spoilage 93,374 65,514 27,860 Started and completed before normal spoilage 355,712 249,579 106,133 Total costs of units completed and transferred out 613,316 Work in process, ending 24,778 20,798 3,980 Abnormal spoilage 351,266 246,459 104,807 Total costs accounted for 989,360 679,900 309,460