2, Fayarn Te:-:tile lCorripany has a work in process inventory of 250 yards that is 30% complete with regard to conversion. EDIE-i: of the material is added at the beginning of the process. and the remaining ED'i-i} is added at the end of the process. Payam started 9,232! yards into [:lroddctionr and completed IEDU good yards. Normal spoilage amounts to 5% of the good yards completed. Total spoilage for the accounting period amounted to BEE yards. Inspection occurs when the process is Tillie complete. Ending 1ii'ii'orlc in Process for the period was 90% complete for conversion costs. The cost of beginning Worlc in Process is $3.5M! {52,500 for materials and SLEIEID for conversion}. Total cost added during the accounting period was $223,349. of which $Q4 was material cost. Fayam uses the Weighted Average method