18-36

18-36 needs the information from 18-35. 18-36 should be in FIFO method, 18-35 used weighted-average method.

preparation (prep) and shipping. For the prep department, convorsion costs are added ovenly during the process, and direct materials are added at the beginning of the process. Spoiled units are detected upon inspection at the end of the prep process and are disposed of at zero net disposal value. All completed work is transferred to the shipping department. Summary data for May follow: For the prep department, summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Problem 18-37 explores additional facets of this problem.) 18-36 FIF0 method, spoilage. Refer to the information in Problem 18-35. Do Problem 18-35 using the FIFO method of process costing. (Problem 18-38 explores additional facets of this problem.)