Problem 3: The Molding Department of KAYAKOITO Company is the first of two-stage production process, in this department, spoilage is identified when the units have been completed. The following information concerns Molding Department's conversion costs for the current period: Units Costs 2,000 13,250 8,000 72,250 500 7,000 Required: In process beginning, 50% complete Units started Normal spoilage Units completed and transferred In process, end, 80% complete 6. Using FIFO, the conversion costs transferred to the next department is