Consider the following facts:Beginning work in process5,000unitsUnits started106,000unitsUnits completed84,000unitsEnding work in process10,000unitsBeginning work-in-process direct materials$15,000Beginning work-in-process conversion$12,000Direct materials added during month$318,000Conversion Costs$258,000Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Ending work in process was 70% complete. Conversion costs are applied evenly throughout the process.All spoilage is normal and is detected at end of the process.The company uses the weighted average method for process costing.

How many units were spoiled?

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What is the dollar amount of COGM?

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What is the total per unit amount for units completed and transferred out?

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What is the value of ending WIP inventory?

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