Verer Custom Carpentry manufactures chairs in its Processing Department. Direct materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to undetectable material defects. Spoiled units generally constitute 4% of the good units. Data provided for March 2020 are as follows: 32,900units WIP, beginning inventory 3/1/2020 Direct materials (100% complete) Conversion costs (90% complete) Started during March 70,900units 80,000units Completed and transferred out WIP, ending inventory 3/31/2020 18,000units Direct materials (100% complete) Conversion costs (70% complete) Costs: WIP, beginning inventory: Direct materials $70,000 Conversion costs 40,100 Direct materials added 105,900 128,160 Conversion costs added What costs would be associated with normal and abnormal spoilage, respectively, using the FIFO method of process costing? (Round any cost per unit calculations to the nearest cent.) O A. $4780; $8710 OB. $4844; $4780 O C. $146,378; $8121 O D. $10,720; $8710 Reset Selection