The Ball Company specializes in making toy rockets. The direct materials are added at the beginning of the process. The conversion costs are added evenly during the process. The spoiled units are not detectable till the inspection point at the end of the process. Normally, the spoiled units are 15% of good units which completed the process and were transferred out. Spoiled units have a zero net disposal value. The Ball Company uses the first-in first-out method. Below is the summary data for this month: BEGINNING WIP DEGREE OF COMPLETION FOR BEG WIP UNITS STARTED IN THE MONTH GOOD UNITS TRANSFERRED OUT ENDING WIP DEGREE OF COMPLETION FOR END WIP COSTS ADDED DURING THE PERIOD PHYSICAL DIRECT CONVERSION UNITS MATERIALS COSTS 400 $76,800 $12,240 100% 1,700 1,400 300 30% 100% 40% $453,600 $184,320 1 Calculate the total spoilage in units incurred in the period. Choose... 2 Calculate the amount of normal spoilage in units incurred in the month. Choose... 3 Calculate the amount of abnormal spoilage in units incurred in the month. 4 Calculate the number of equivalent units of direct materials in the period. 5 Calculate the number of equivalent units of conversion costs in the period. 6 Calculate the cost per unit for direct materials. Choose... Choose... Choose... + Choose... + 7 Calculate the cost per unit for conversion costs. Choose... + 8 Calculate the cost of normal spoilage for the period. 9 Calculate the total cost of goods transferred out including normal spoilage. 10 Calculate the cost of the Loss from Abnormal Spoilage for the period. 11 Calculate the cost of the ending work in process for the period. Choose... + Choose... Choose... + Choose... onth. e month. period. e period. Choone... Choose... $92,335 $65,188 1,800 $583,134 $564,473 $102.400 190 1,900 210 $266.824 $269.936 $81,391 $70,152 400 $110.300 240 1,700 $77,537 I spoilage. Choose