Askee Co. manufactures small tables in its Assembly Department. Direct materials are added at the beginning of the production cycle and conversion costs are incurred evenly throughout the production cycle. Spoiled units are detected at the end of the process. Normally spoiled units constitute 5 percent of the good units completed. Data for December are as follows: WIP, Beginning inventory Dec 1 (75% Complete) 10,000 units Started during December 40,000 units