Cartwright Custom Carpentry manufactures chales in its Processing Department Direct materials are included at the inception of the production cycle and must be bundled in sinele kits for each unit Conversion costs are incurred venly throuchout the production cycle Inspection takes place as ons are placed into production. After impection, some units are spoled due to nondetectible material defects. Spoiled units penerally constitute of the good units. Data provided for March 2013 are as follows: WIP, beginning inventory 3/1/2013 30.000 units Direct materials (100% complete Conversion costs 119.5% complete) Started during March 80,000 units Completed and transferred out 86.000 units WIR ending Inventory 3/31/20X3 20,000 units Direct materials (100% complete Conversion costs (75% complete) Costs WIP, beginning inventory Direct materials $70,000 Conversion costs 40.000 Direct materials added 160,000 Conversion costs added 120,000 What are the normal and abnormal spoilage units, respectively, for March when using FIFO? 2,580 units: 1,420 units 1.950 units: 1,390 units 1.690 units: 1.050 units 1,420 units: 2,000 units What costs would be associated with normal and abnormal spollago, respectively, using the FIFO method of process costing? $5,890.64: $9,133.20 $5.890.64: $5,826,00 $6,469.64: $7,690.36 59.133.20: $5,026.80 What costs are allocated to the ending work-in-process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing? $38,250; $24,850 $40,000: $23,100 $40,000: $21.590 $49,500: $13,600