determine the cost of a completed unit in this process

0 (Step 2) (Step 1) Equivalent Units Physical Direct Conversion Flow of Production Units Materials Costs Work in process, beginning (given) 2,400 Started during current period (given) 12.000 To account for 14.400 Good units completed and transferred out during current period: From beginning work in process! 2,400 2,400 x (100%-100%); 2,400 X (100% - 30%) 1,200 Started and completed 8,400* 8,400 x 100%; 8,400 x 100% 8,400 8,400 Normal spoilage 1,080 1,080 x 100%; 1,080 x 100% 1,080 1,080 Abnormal spoilage 360 360 x 100%; 360 x 100% 360 360 Work in process, ending- 2,160 2,160 x 100%; 2,160 x 75% 2,160 1,620 14.400 Accounted for 12.000 12.660 Equivalent units of work done in current period Degree of completion in this department: direct materials, 100%; conversion costs, 50%. *10,800 physical units completed and transferred out minus 2,400 physical units completed and transferred out from beginning work-in-process inventory. "Degree of completion of normal apoilage in this department: direct materials, 100%; conversion costs, 100% Degree of completion of abnormal spoilage in this department direct materials, 100%; conversion coats. 100% -Degree of completion in this department: direct materials, 100%; conversion costs, 75%. Total Production Costs $452 208.968 $23SLO Step 3) Work in process, beginning (given) Costs added in current period (given) Total costs to account for Direct Materials $21,240 97A560 SUIS.30 Conversion Costs $ 13,32 11.408 $124.240