Samantha's office supplies manufactures desk organizers 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 nondetectible material defects. spoiled units generally constitute 4% of the good units. data provided for february 2012 are as follows. what costs are allocated to the ending work-in-process inventory for direct materials and conversion costs, respectively, using the fifo method of process costing?