Physical Units Direct Conversion Work in process, (July 1) a (Banners) 600 Materials $100,000 Costs $2,000 Started in July2020 ? Good units completed and transferred out in July 50,000 Normal spoilage 4,000 Abnormal spoilage 3,500 Work in process, July31b 5,000 Total costs added during July2020 $150,000 $28,000 a Decorerepletion: direct materials 100%; conversion costs, 50% b D Dfecurepletion: direct materials, 100% onversion costs 50%