1. The XYZ company is a food processing company and It operates under a weighted average method of process costing and has two departments: cleaning and packaging. For the cleaning department conversion costs added evenly during the process and direct materials added at the beginning 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 completed work is transferred to the packaging department. Summary data for May follows 1 A Cleaning department Physical B Direct C Conversion units materials Costs 2 WIP, Beginning inventory (May 1) 3000 4500 2700 3 Degree of completion of beginning WIP 100% 60% 4 Started during May 25000 5 Good units completed and transferred 20500 out during May 6 WIP ending May 31 4200 7 Degree of completion of Ending WIP 8 Total costs added during May 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 100% 30% 46250 37216 10% 100% 100% 100% 100% For the cleaning department, Summarize total costs to account for and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage and to units in ending work in process. Calculate unit cost calculation. (10)