THOMPSON COMPANY INFORMATION Beginning Work In Process - April 1 Started During April Good Units Completed & Transferred Out During Apri Ending Work in Process - April 30 900 2,754 2,500 490 Cost of Beginning Work In Process - Direct Materials $ 125,766 Cost of Beginning Work In Process - Conversion Cost $ 10,368 Direct Materials Cost Added During the Period $ 619,650 Conversion Costs Added During the Period $ 253,098 2 Normal Spoilage as a % of Good Units 15% . 5 Percentage Complete 5 Beginning Work In Process - Direct Materials 100% - Beginning Work In Process - Conversion Costs 30% 3 Ending Work In Process - Direct Materials 100% - Ending Work In Process - Conversion Costs 10% Normal Spoilage - Direct Materials 100% Normal Spoilage - Conversion Costs 100% Abnormal Spoilage - Direct Materials 100% Abnormal Spoilage - Conversion Costs 100% . - Thompson Company is using FIFO method. Calculate EQUS Direct Materials Conversion Flow of Production Physical Units To Account For Good Units Completed and Transferred Out During The Period: Accounted For Step #3 - Accumulation of Costs Costs Total Production Costs Direct Materials Conversion Total Costs to Account For Step #4 - Calculate Cost Per EQU Cost Per EQU Step #5 - Assignment of Costs Good Units Completed and Transferred Out (2,500): Total Cost of Good Units Completed and Transferred Out