(11 Marks) The Warner Company produces expensive sunglassess and uses a process-costing system (Weighted Avg Method). Direct materials are added at the beginning of the process. Conversion costs are added evenly throughout the process (Ending WIP = 75% complete). Consider the following data: WIP (Beg) Spoiled Units Goods Completed and Units D.M ($) Conv ($) 20,000 $550,000 $130,000 ??? Transferred Out 110,000 Started in Month WIP (End) Costs Added in Month Normal Spoilage: 120,000 10,000 $4,200,000 $2,600,000 15% of Good Units Transferred; Inspection occurs when product is completed REQUIRED: a. Determine the # normal and abnormal spoilage (physical units) produced in period b. Compute the equivalent # of units for the current period c. Calculate costs per Equivalent Unit