32. (Normal and abnormal spoilage; WA) Big Stone Furniture produces breakfast tables in a two-department process: Cutting/Assembly and Lamination. Varnish is added in the Lamination Department when the goods are 60 percent complete as to overhead. Spoiled units are found on inspection at the end of production.

Spoilage is considered discrete.

Determine the proper disposition of the April costs for the Lamination Department using the weighted average method; include journal entries.

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PRODUCTION DATA FOR APRIL 2000 Beginning inventory (80% complete as to labor, 70% complete as to overhead) Transferred in during month Ending inventory (40% complete as to labor, 20% complete as to overhead) Normal spoilage (found at final quality inspection) Abnormal spoilage (found at 30% completion as to labor and 15% as to overhead; the sanding machine was misaligned and scarred the tables) The remaining units were transferred to finished goods. COST DATA FOR APRIL 2000 2,000 units 14,900 units 3,000 units 200 units 400 units Beginning Work in Process Inventory: Prior department costs $ 15,020 Vamish Direct labor Overhead Current period costs: 1,900 4,388 11,044 $ 32,352 Prior department costs $137,080 Vamish 14,030 Direct labor 46,000 Overhead 113,564 310,674 Total costs to account for $343,026