butose 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. Before inspection, some units are spoiled due to undetectable materials defects. Inspection occurs when units are 60% converted. Spoiled units generally constitute 5% of the good units. Data for December 2017 are as follows: WIP, beginning inventory 12/1/2017 22,800 units Direct materials (100% complete) Conversion costs (80% complete) Started during December 77,000 units Completed and transferred out 12/31/2017 72,300 units WIP, ending inventory 12/31/2017 18,800 units Direct materials (100% complete) Conversion costs (70% complete) Costs for December: WIP, beginning Inventory: Direct materials $156,000 Conversion costs 77,500 Direct materials added 231,400 Conversion costs added 298,000 What is the number of total spoiled units? O A. 12,600 units OB. 3,615 units O C. 8,700 units OD. 5,085 units Serile Pharma places 870 units in production during the month of January. All 870 units are completed during the month. It had no opening inventory. Direct material costs added during January was $102,000 and conversion costs added during January was $11,100. What is the total cost per unit of the product produced during January? R. O A. $80 O B. $117 O C. $10 OD. $130 Nital Industries manufactured 2,000 units of its product Huge in the month of April. It incurred a total cost of $126,000 during the month. Out of this $126,000, $45,800 comprised of direct materials used in the product and the rest was incurred because of the conversion cost involved in the process. Ryan had no opening or closing inventory. What will be the total cost per unit of the product, assuming conversion costs contained $11,000 of indirect labor? O A. $29 B. $44 O C. $63 OD. $57