1- What is the total cost of finished and transferred out units?

2- What is the total unit cost?

3- What is the unit cost for conversion?

18. Krollon Company uses the weighted average method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Jnits in beginning inventory 4.000 Jnits started into production 25.000 Units in ending inventory 5.000 Units transferred to the next department 21.000 Transferred -In Direct Material Conversion Beginning 20.700 36.000 46.520 Costs added during month 159.460 422.832 359.388 Scale document down During the process some units are spoiled. %40 of the units is spoiled due to normal course of the production; the remaining ones are classified as abnormal spoilage. Work in process inventory, June 1 Work in process inventory, June 30 Abnormal spoilage Completion % Prior Process %100 %100 %100 Completion% Materials %65 %70 %60 Completion% Conversion %40 %80 %40