Question Completion Status: MOVmg to anoter question wit save this response. Question 28 On October 1: No beginning Wip During October: Units Started: 10,600 Direct Material Costs = $95,000 Conversion costs = $87000 On October 31: Total Units completed =8000 Normal spoilage = 800 units Abnormal spoilage = 200 units Ending inventories = 1,000 units Direct materials = 100% complete Conversion costs = 50% complete