ca/webapps/ Hawk Ltd. uses process costing in its Fabricating Department During December the records revealed the following: Beginning Work in Process(40% complete the process) 12,000 units Units started. 87,000 Good Units completed 89,000 3,000 Ending Work in Process(70% complete the process) Spoiled Units 7,000 36,800 Beginning Work in Process - Direct Materials Conversion Costs Direct Materials added during the month 28,600 280,000 599,240 Conversion costs added during the month Direct materials are placed into production at the beginning of the process. Normally, the spoiled units are 6% of the good units completed and are detected at the end of the process. Assume that Hawk Ltd. uses the Weighted-Average method. REQUIRED: Determine the TOTAL COST of goods completed and transferred to finished goods