Outose 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 undetectable materials defects. Inspection occurs when units are 60% converted. Spoiled units generally constitute 6% of the good units. Data for December 2017 are as follows: 22,500 units WIP, beginning inventory 12/1/2017 Direct materials (100% complete) Conversion costs (75% complete) Started during December Completed and transferred out 12/31/2017 WIP. ending inventory 12/31/2017 Direct materials (100% complete) Conversion costs (65% complete) 76,700 units 72.300 units 18.400 units Costs for December: WIP, beginning Inventory Direct materials $159.000 Conversion costs 77.800 Direct materials added 232.400 Conversion costs added 293.000 What is the number of total spoiled units? 8.500 units 10,435 units 4338 units 4.162 units Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $315,000 were used during the month. Work- in-process records revealed that 9,000 card units were started in January, 8,100 card units were complete, and 7,400 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. What is the amount allocated to the work-in-process ending inventory? (Round any cost per unit calculations to the nearest cent.) $24,500 0 $20,000 $19,200 $17.800