14) erer Custom Carpentry manufactures chairs in its Processing Departm ncluded at the inception of the production cycle and must be bundled in smection takes P Conversion costs are incurred evenly throughout the production yoiled due to d fo units are placed into production. After inspection, some units are material defects. Spoiled units generally constitute 4% of the good units. Direct materials are single kits for each unit. to undetectable cycle. Inspection takes place as some units are spoiled due 2017 are as follows: WIP, beginning inventory 3/1/2017 32,700 units Direct materials (100% complete) Conversion costs (80% complete) Started during March Completed and transferred out 70,000 units 80,200 units WIP, ending inventory 3/31/2017 18,600 units Direct materials (100% complete) Conversion costs (70% complete) WIP, beginning inventory Direct materials $70,000 40,400 106,000 128,160 Conversion costs Direct materials added Conversion costs added What costs would be associated with normal and abnormal spoilage, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.) -10,651;$2297 B) $4858, $2297 C) $1250; $4858 D) $149,611; $5290