18-25 Weighted-average method, spoilage. LaCroix Company produces handbags from leather of mod- erate quality. It distributes the product through outlet stores and department store chains. At LaCroix's facil ity in northeast Ohio, direct materials (primarily leather hides) are added at the beginning of the process, while conversion costs are added evenly during the process. Given the importance of minimizing product returns, spoiled units are detected upon inspection at the end of the process and are discarded at a net disposal value of zero. LaCroix uses the weighted-average method of process costing. Summary data for April 2017 are as follows Home Insert Page LayoutFormulas Data Review View Physical Direct Conversion Units Materials 2,400 $21,24013,332 Costs 2 Work in process, beginning inventory (April 1) 3 4 Started d 5 Good units completed and transferred out during April 6 Work in 7 8 Total costs added during April 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoila ee of completion of 5% 100% work in process 12,000 10,800 2,160 ril s, ending inventory (April 30 ee of completion of ending work in process 75% 97,560$111,408 100% 10% 100% 100% 100% 100% 1 For each cost category, calculate equivalent units. Show physical units in the first column of your schedule. Summarize the total costs to account for,calculate the cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage),to abnormal spoil- age, and to units in ending work in process. 2