Azure Textiles Company makes silk banners and uses the first-in-first-out method of process costing. Direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value. Physical Units (Banners) Direct Materials Conversion Costs Work in process, beginning 1,000 $1,423 $1,110 Degree of completion, beginning work in process 100% 50% Started during July 2021 10,150 Good units Completed and transferred out during July 9,000 Normal spoilage 100 Ending work in process (July 31) 2,000 Degree of completion, beginning work in process 100% 30% Costs added in current period $12,180 $27,750 Degree of completion of normal spoilage 100% 100% Degree of completion of abnormal spoilage 100% 100% Summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.