70% of direct materials are added at the beginning of the process, and the remaining 30% are added immediately after inspection. Conversion costs are added evenly during the process. Spoiled Units are detected at 90% completion. Normal Spoilage is 15% of units started and completed. The company uses FIFO. Work in process: Conversion (% of completion in WIP): Costs of Materials in WIP: Costs of Conversion in WIP: Beginning of Month 600 units 40% $96,000 $15,300 End of Month 450 units 30% ? .. During the month: Units started during the month: Costs incurred for Materials: Costs incurred for Conversion: Spoiled Units detected: 2,550 units $567,000 $230,400 600 units (note: this table has been provided in the excel file) Required: A. Using FIFO, calculate: i. Ending WIP ii. Cost of Goods Manufactured iii. Spoilage expense