1. compute total normal spoilage cost.

2. what is the cost of units completed and transferred out to testing department?

3. what amount of conversion costs is assigned to the ending work-in-progress account for may?

Edwards manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection occurs when units are 60% converted. Normal spoilage, if any, generally constitute 4% of the good units - units that successfully passed the inspection in current month. Company use Weighted Average method