Universal Automotive Group is a maker of engines for high performance cars and uses a process costing system. The following information pertains to the final department of manufacturing for Universal's most popular engine, the "Atomic 8 Beginning work-in-process (40% completed) Transferred-in Normal spoilage Abnormal spoilage Good units transferred out Ending work-in-process {25% completed) Conversion costs in beginning inventory current conversion costs 400 units 1, 600 units 100 units 100 units 1, 400 units 400 units $180,500 $728,218 Universal Automotive Group calculates separate costs of spoilage by computing both normal and abnormal spoiled units. Normal spoilage costs are reallocated to good units and abnormal spollage costs are charged as a loss. The units of the Atonic 8 that are spoiled are the result of defects not discovered before inspection of finished units. Using the weighted-average method, answer the following question: What are the unit conversion costs? Multiple Choice $649.08. 5605.81 5583.14. $53454