Work in process, (July 1)a Started in July 2020 Good units completed and transferred out in July Normal spoilage Abnormal spoilage Work in process, July 31b Physical Units (Banners) 1,700 Direct Conversion Materials Costs $11,000 $1,400 ? 10,000 240 60 1,900 $19,950 $31,062 Total costs added during July 2020 aDegree of completion: direct materials 100%; conversion costs, 50% b Degree of completion: direct materials, 100%; conversion costs 30%