Weighted-average method, spoilage. Appleton Company makes wooden toys in its Forming Department, and it uses the weighted-average method of process costing. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. Summary data for August 2010 are:

REQUIRED 1. For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.
2. Summarize total costs to account for, calculate cost per equivalent unit for each cost category, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.LO1

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Physical Units (pennants) Direct Conversion Materials Costs Work in process, November 1* Started during November 2010 2,000 $17,700 $ 10,900 ? Good units completed and transferred out during November 2010 9,000 Normal spoilage 900 Abnormal spoilage 300 Work in process, November 30+ 1,800 Total costs added during November 2010 $12,000 $11,550