All units are inspected at 80% of completion. In a typical month, 5% of the output is discarded as spoiled.During the current month, there was an unexpected 200,000 spoilage because of inexperienced employees

a) Compute the equivalent units for direct material and conversion

b) Compute the equivalent unit costs for direct material and conversion

c) Compute the value of ending work in process

d) Compute the value of good items transferred out