Patrick Company used FIFO Process Costing in its only department. All direct materials are added at the beginning of the process, and all spoilage is detected at the end of the process. The company accepts 10% of the good units completed as normal spoilage. Anything above this would be considered abnormal spoilage. The ending Work in Process for January consisted of 5,000 units that were 90% complete. The costs that had been charged to these units during January included $15,240 for direct materials and $18,000 for conversion cost. In February, the company started 12,700 units and completed 14,000 units. The ending Work in Process for February was 3,000 units that were 60% complete as to processing. The costs incurred during February were $35,560 for direct materials and $78,000 for conversion. 31. Prepare a complete equivalent units chart for February. Remember to use the FIFO Method. Finished Beg. WIP Started & Completed Ending WIP Normal Spoilage Abnormal Spoilage Equivalent Units of Production: DM 30 CC 32. Compute the unit costs for February still using the FIFO Method. Round unit costs to the nearest cent, if needed. 33. Compute the Cost of Good Manufactured for February, still using the FIFO Method. Round totals to the nearest dollar, if needed..