LaCroix Company produces handbags from leather of moderate quality. It distributes the product through outlet stores and department store chains. At LaCroix’s facility in northeast Ohio, direct materials (primarily leather hides) are added at the beginning of the process, while conversion costs are added evenly during the process. Given the importance of minimizing product returns, spoiled units are detected upon inspection at the end of the process and are discarded at a net disposal value of zero. LaCroix uses the weighted-average method of process costing. Summary data for April 2014 are as follows:

Required
1. For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.
2. Summarize the total costs to account for; calculate the cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work inprocess.

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PhysicalDirect Conversion Units Materials Costs Work in process, beginning inventory (April 1) 2400 $21.240 13,332 100%| 50% Degree of completion of beginning work in process Started during Apr Good units completed and transferred out during Apri Work in process, ending inventory (April 30 10,800 2,160 100% 75% $97 560 111408 Degree of completion of ending work in process INormalspolageasapercentageot good units Degree of completion of normal spolilage Degree of completion of abnormal spoilage 10% 100% | 100% 100% | 100%