a. what amount of direct materials cost and conversion cost is assigned to the ending work in process account for may

At Pablo Company, direct materials (DM) are added at the start of the process and conversion costs (CC) are added evenly during the process. Company is using FIFO Method. The following is given for a cooking department for month of May: Inspection occurs when production is 100 percent completed. Normal spoilage is 4 percent of good units that successfully pass the inspection point in current month. The following cost data are available: Beginning Work in Process Costs: DM \$216,000; CC $27,000 Costs added during current period: DM $1346,800;CC$234,880