Consider the following facts: Beginning work in process Units started Units completed Ending work in process 12,000 units 85,000 units 90,000 units 3,000 units Beginning work-in-process direct materials Beginning work-in-process conversion Direct materials added during month Conversion Costs $24,000 $24,000 $170,000 $117,450 Beginning work in process was half complete as to conversion. Direct materials are added at the beginning of the process. Ending work in process was 10% complete. Conversion costs are applied evenly throughout the process. All spoilage is normal and is detected at end of the process. The company uses the weighted average method for process costing. How many units were spoiled? What is the dollar amount of COGM? What is the total per unit amount for units completed and transferred out? What is the value of ending WIP inventory