Weighted-average method, spoilage. Anderson Plastics makes plastic rear lamps for cars using an injection moulding process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal price. Assume normal spoilage is 15% of the good output produced. Anderson Plastics uses the weighted-average method of process costing. The following information about actual costs for April 2007 is available.

Direct Materials Conversion Costs Equivalent Total Equivalent Total Units Costs Units Costs Work in process, April 1 (15,000 units) 15,000 $144,000 14,000 $168,000 Work done during April 2007 25,000 252,000 28,000 361,200 To account for 40,000 $396,000 42,000 $529,200 Good units completed and transferred out during April 2007 20,000 p 20,000 ?

Normal and abnormal spoilage Work in process, April 30 (20,000 units)

4,000 16,000 ?

4,000 18,000 ?

Required 1. Calculate the cost per equivalent unit of beginning work in process and ofwork done in the current period for direct materials and conversion costs.

2. Summarize total costs to account for, and assign these costs to units completed (and trans¬

ferred out), normal spoilage, abnormal spoilage, and ending work in process using the weighted-average method.

3. What is the cost of a good unit completed and transferred out under the weighted-average method?