The N. H. Jones Manufacturing Company produces china figurines. The Molding Department inspects for spoiled units when units are 65% complete. Direct materials are added at the beginning of the process, and direct labor and factory overhead are incurred evenly throughout the process.

May’s data for the department is as follows: mki8

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Beginning units in process (100% direct materials, % conversion costs) Cost of beginning work-in-process inventory. Units transferred in during the period Costs transferred in during the period... Units transferred out. Ending units in process (100% direct materials, 60% conversion costs) Spoiled units: Normal. Abnormal. Costs added during the period: Direct materials Direct labor Factory overhead (applied) 3,390 $6,271.50 12,150 $20,290.50 11,000 3,040 800 700 $10,449.00 $3.420.63 $2,407.11 Additional Information: Fifo costing is used to account for beginning work-in-process inventory. The company's policy is to treat the cost of spoiled units in production as a separate element of cost in the department in which the spoilage occurs. Required: a Determine the total cost of the spoiled units. b Allocate the total spoiled unit cost to normal and abnormal spoilage.