Craft 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 nondetectable materials defects. Spoiled units generally constitute 5% of the good units. Data for December 20x3 are as follows: 10,000 units WIP, beginning inventory 12/1/20x3 Direct materials (100% complete) Conversion costs (75% complete) Started during December Completed and transferred out 12/31/20x3 WIP, ending inventory 12/31/20x3 Direct materials (100% complete) Conversion costs (65% complete) Costs for December: WIP, beginning Inventory: Direct materials Conversion costs Direct materials added Conversion costs added . 40,000 units 38,400 units 8,000 units What is the total cost per equivalent unit using the FIFO method of process costing? What cost is allocated to abnormal spollage using the FIFO process-costing method? What is the total cost assigned to ending work in process using the weighted average process-costing method? . $ 50,000 30,000 100,000 140,000 What is the total cost assigned to ending work in process using the FIFO process-costing method? What is the total cost of units transferred out using the weighted-average process-costing method?