test Outose Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 3% of the good units. Data for December 2020 are as follows: WIP, beginning inventory 12/1/2020 Direct materials (100% complete) Conversion costs (80% compete) Started during December Completed and transferred out 12/31/2020 WIP, ending inventory 12/31/2020 Direct materials (100% complete) Conversion costs (60% complete) 22,100 units 76,300 units 72,000 units 18,300 units