Weighted-average method, Packaging Department (continuation of 18-3 3). In Windsor Company’s Packaging Department, conversion costs are added evenly during the Q process, and direct materials are added at the end of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All 1, Total equivalent units for completed work is transferred to the next department. The transferred-in costs for May conversion costs, 18,500 units equal the total cost of good units completed and transferred out in May from the Cleaning Department, which were calculated in Problem 18-33 using the weighted-average method

% of process costing. Summary data for May follow:

REQUIRED For the Packaging Department, use the weighted-average method to summarize total costs to account for, and assign total costs to units completed and transferred out (including normal 916 | cuapter ie spoilage), to abnormal spoilage, and to units in ending work in process.LO1

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Physical Transferred-in Direct Conversion Units Costs Materials Costs Work in process, beginning inventory (May 1) 7,500 $16,125 $0 $ 6,125 Degree of completion of beginning WIP 100% 0% 80% Started during May 18,500 Good units completed and transferred out during May 15,000 Work in process, ending inventory (May 30) 10,000 Degree of completion of ending WIP Total costs added during May 100% 0% 25% ? $1,600 $12,375 Normal spoilage as a percentage of good units Degree of completion of normal spoilage Degree of completion of abnormal spoilage 5% 100% 100% 100% 100%