Dekalb Processing Company (DPC) DPC manufactures medical testing strips. This is a continous Process enviroment. Direct Material are added at the beginning of the process. Conversion costs are adding all during the manufacturing process. The manufacturing has a computer aided quality control step which rejects 1.5% of the production for defects. Summary data for this period are as follows Physical Units Direct Material Conversion Costs 250,000 100% WIP, Beginning 100,000 50% 10,000 Degree of completion, beginning WIP Started this period 12,000 TOTAL UNITS TO ACCOUNT FOR Good units completed and transferred WIP, ending inventory 2,000 TOTAL UNITS ACCOUNTED FOR Degree of completion of ending WIP 100% 60% Total costs added this period 500,000 $ 250,000 Normal spoilage as a % of good units 1.5 % of good units Degree of completion of normal goods Degree of completion of abnormal goods 100% 100% 100% 100%