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: Physical Units 12,000 Beginning Work in process inventory (CC 75% complete) Units started during current month Units completed and transferred out during current month: Ending Work in process inventory (CC 80% complete) 74,000 65,000 18,000 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 Compute total normal spoilage cost B what is the cost of units completed and transferred out to Testing Department? What are the equivalent units for conversion costs for May? Compute the conversion cost per equivalent unit in May