(Appendix; normal vs. abnormal spoilage; WA) Weezer Plastics uses a weighted average process costing system, and company management has specified that the normal loss from shrinkage cannot exceed 3 percent of the units started in a period. All raw material is added at the start of the production process. March processing information follows:

a. How many total units are there to account for?

b. How many units should be treated as normal loss?

c. How many units should be treated as abnormal loss?

d. What are the equivalent units of production for direct material? For con¬ version?

e. How are costs associated with the normal spoilage handled?

f. How are costs associated with the abnormal spoilage handled?LO1.

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Beginning inventory (30% complete as to conversion) 10,000 units Started during March 60,000 units Completed during March 58,200 units Ending inventory (20% complete as to conversion) 8,000 units