jWeighted-average, inspection at 80% completion. (A. Atkinson) (Chapter Appendix) SPOILAGE, REWORK, Ottawa Manufacturing produces a plastic toy in a two-stage manufacturing operation.

The company uses a weighted-average process costing system. During June, the following data were recorded for the Finishing Department:
Units of beginning inventory 10,000 Percentage of beginning units completed 25%
Cost of direct materials in beginning work in process $0 Units started 70,000 Units completed 50,000 Units in ending inventory 20,000 Percentage of ending units completed 95%
Spoiled units 10,000 Costs added during current period:
Direct materials $786,240 Direct manufacturing labour $762,720 Manufacturing overhead $739,200 Work in process, beginning:
Conversion costs $ 50,400 Transferred-in costs $ 99,480 Cost of units transferred in during current period $777,000 Conversion costs are incurred evenly throughout the process. Direct materials costs are incurred when production is 90% complete. Inspection occurs when production is 80% complete. Normal spoilage is 10% of all good units that pass inspection. Spoiled units are disposed ot at zero net dis¬
posal price.
Required ForJune, summarize total costs to account for, and assign these costs to units completed (and transferred out), normal spoilage, abnormal spoilage, and ending work in process.