18-21	WEIGHTED-AVERAGE METHOD, SPOILAGE
	Winding River Company makes wooden toys in its forming department, and it uses the weighted-average method to process costing. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. Summary data for August 2018 are as follows:
						Physical Units		Direct Materials		Conversion Costs
	Work-in-process, beginning inventory (August 1)					2,000		$17,700		$10,900
	Degree of completion of beginning work-in-process							100%		50%
	Started during August					10,000
	Good units completed and transferred out during August					9,000
	Work-in-process, ending inventory (August 31)					1,800
	Degree of completion of ending work-in-process							100%		100%
	Total costs added during August							$81,300		$93,000
	Normal spoilage as a percentage of good units					10%
	Degree of completion of normal spoilage							100%		100%
	Degree of completion of abnormal spoilage							100%		100%
	Required
1	For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.
2	Summarize total costs to account for, calculate cost per equivalent unit for each cost category, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process.