3. In this department there are four kinds of materials: Material (X) is added at the beginning of the process for $11 per unit Material (Y) is added at 25% level of the process. For $10 per unit %20 for Material (Z) is added at 50% level of completion and 80% are added at 70% Material (A) is added at the end of the process, for $14 per unit And the Conversion Costs are added evenly during the cycle, for $25 per unit 4. Started Units 120 units, For $1200 5. Finish Goods 220 units. 6. (WIE 1) inventory 30 units at 80%, complete for conversion costs. 7. (WIE 2) inventory 40 units at 25%, complete for conversion costs. 8. Normal spoilage units are 2% of the Good Units, and the Inspection of the product process. For above date equivalent unit, normal spoilage for conversation cost would be: 3. In this department there are four kinds of materials: Material (X) is added at the beginning of the process for $11 per unit Material (Y) is added at 25% level of the process. For $10 per unit %20 for Material (Z) is added at 50% level of completion and 80% are added at 70% Material (A) is added at the end of the process, for $14 per unit And the Conversion Costs are added evenly during the cycle, for $25 per unit 4. Started Units 120 units, For $1200 5. Finish Goods 220 units. 6. (WIE 1) inventory 30 units at 80%, complete for conversion costs. 7. (WIE 2) inventory 40 units at 25%, complete for conversion costs. 8. Normal spoilage units are 2% of the Good Units, and the Inspection of the product process. For above date equivalent unit, normal spoilage for conversation cost would be