Costs Totals Direct Materials Conversion Work in process, beginning 59 16,000 $12,000 $ 4,000 Costs added during period 90,000 00,000 30,000 Total costs to account for 106,000 T1000 34,000 Divided by equivalent units 00,000 56,800 Equivalent unit costs i130 $__1_,20 0.00 Assignment oi costs Costs transferred out {50,000 X $1.80) $ 90,000 Normal spoilage [2,000 X $1.80) 3,600 Work in process, ending Direct materials {8,000 X $1.20} 9,600