The abnormal spoilage is 300 units and the cost per equivalent unit is $2 for direct materials
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The abnormal spoilage is 300 units and the cost per equivalent unit is $2 for direct materials and $3 for conversion. The inspection point is at the end of processing. There are 600 units in ending Workin Process and normal spoilage is 200 units. What is the cost of spoilage shown separately on the cost report?
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