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38 Questions 6-9 refer to the following information: Break-a-Few Co. makes drinking glasses using FIFO process costing. The following is the conversion cost information for July: Beginning inventory 60 units, 40% complete (total cost $35) Started into process 800 units Transferred out 700 units Ending inventory 40 units, 30% complete Normal spoilage is 10% of good production. Spoilage is detected at the end of the process. The current- period conversion costs are $1.75 per unit. 6. For July, the conversion cost equivalent units are (d) 828 units (c) 808 units (b) 748 units (a) 724 units 7. The conversion costs assigned to the goods transferred to the next department are: (d) $1,428.00 (c) $1,340.50 (b) $1,305.50 (a) $1,218.00 8. The abnormal spoilage expense in July is (d) $122.50 (c) $87.50 (b) $17.50 (a) $0.00