Data table Physical Direct Conversion The Surrey Company: Cleaning Dept. Units Materials Costs Work in process, beginning inventory (May 1) 1,300 $9,613 $1,928 Degree of completion of beginning work in process 100% 80% Started during May 28,000 Good units completed and transferred out during May 17,000 Work in process, ending inventory (May 31) 9,000 Degree of completion of ending work in process 100% 25% Total costs added during May $58,240 $29,175 Normal spoilage as a percentage of good units 10% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 100% 100% 100% 100% Print Done -