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 nondetectible materials defects. Inspection occurs when units are 50% converted. Spoiled units generally constitute 5% of the good units. Data for December 2015 are as follows:

'WIP, beginning inventory 1 20,0015 Direct materials (1 50% complete) Conversion costs (45% complete) Started during December Completed and transferred out 1 21'311'2015 WIP, ending inventory 133111015 Direct materials (1 III?! complete) Conversion costs (40% complete) Costs for December: 'WIP, beginning Inventory. Direct materials Conversion costs Direct materials added Conversion costs added 23,000 units 7&500 units 5'21 00 units '1 9,000 units $153,000 377,1 00 223,400 294,000