In the shipping department of World Class Steaks, conversion costs are added evenly during the process, and direct materials are added at the end of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All completed work is transferred to the next department. The transferred-in costs for May equal the total cost of good units completed and transferred out in May from the prep department, which were calculated in Problem 18-35 using the weighted-average method of process costing. Summary data for May follow.

Required:
For the shipping department, use the weighted-average method to summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.

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Home InsertPage Layout Formulas Dta Review View Physical Transferred-ln Direct Conversion Materials Costs Costs $67,397 100% Units World Class Steaks: Shipping Department $ 0$46,950 70% 25,200 Work in inning inve 0% e of c n of beginning work in 4 Started during May 5 Good units 49,200 52,800 16,800 s completed and transferred out during Ma Work in ss, ending inventory (May 31) 40% $81,690 100% 0% $11,520 100% e of c letion of ending work in process 8 Total costs added during Ma 9_Normal spoilage as a 10 Degree of completion of normal spoilage ntage of good units 7% 100% 100% 100% 11 Degree of completion of abnormal spoilage