50,000 units 13. The Data for may 2019 are as follows: WIP, beginning inventory 1/5/2019 Direct materials (100% complete) Conversion costs (50% complete) Started during may 85,000 units Completed and transferred out 31/5/2019 110,000 units WIP, ending inventory 31/5/2019 18,000 units Direct materials (100% complete) Conversion costs (20% complete) Costs for may WIP, beginning Inventory: Direct materials $ 65,000 Conversion costs 50,000 Direct materials added 155,100 Conversion costs added 198,065 What is the number of total spoiled units