At Atlanta Company, direct materials are added at the start of the process and conversion costs are added evenly during the process, Compary is using FIFO method for its process costing. 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 units that successfully pass the inspection point in current month. The following cost data are avallable: Beginning Work in Process Costs: DM \$216,000: CC $27,000 Costs added during current period: DM $1,349,400; CC $235,600 Additional costs of $30,000 incurred because some units required rework upon inspection. Total rework cost was $30,000$20,000 was considered normal rework: Compute equivalent units of production for conversion costs. Example of Answer: 4000 (No comma, space, decimal point, or \$ sign) Answer: 2600 Alberto Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are 60% converted. Spoiled units generally constitute 4% of units that pass inspection successfully in current month. Company is using Weighted Average method for its process costing. Data for December are as follows: Compute normal spoilage units. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) Answer: 2880 At Roswell Company, direct materials are added at the start of the process and conversion costs are added evenly throughout the process. Compary is using FIFO. Method. The following data is for Assembly department for month of November. Assume direct materials cost per unit and conversion cost per unit are $3.35 and $4.10, respectively. Compute total cost of units complete and transferred out. Example of Answer: 4000 (No comma, space, decimal point, or $ sign)