Payam Textile Company has a work in process inventory of 250 yards that is 80% complete with regard to conversion. 80% of the material is added at the beginning of the process, and the remaining 20% is added at the end of the process. Payam started 9,250 yards into production, and completed 7,200 good yards. Normal spoilage amounts to 5% of the good yards completed. Total spoilage for the accounting period amounted to 850 yards. Inspection occurs when the process is 70% complete. Ending Work in Process for the period was 90% complete for conversion costs. The cost of beginning Work in Process is $3,500 ($2,500 for materials and $1,000 for conversion). Total cost added during the accounting period was $223,340, of which $96,940 was material cost. Payam uses the Weighted Average method. requirement--address the physical units worked on during the accounting period, the calculation of unit costs, and the allocation of the costs in the Work in Process inventory to the cost of completed units, spoiled units, and ending Work in Process. Include a section of the spreadsheet for the data necessary to perform all five steps, i.e. physical units, costs, percent complete