2015 Mars Epected to take of 20 minutes The Caporation growing manufacturer of smartphone sets Direct materials are added at the start of the prin procent Common costs are added only during the process. Some units of this product are posle smrt of defects or detectable before inspection of finished goods. Spoiled units are disposed fat et disposal Nia Corporation uses the first in, first-out (FIFO) method of process costing. Summary date for Sperare ko Direct Materials Conversion Costs libras procent be 1.050 $ 126,000 S 25,800 compie of IP 10096 Started durung September Good nuts completed & transferred out da procent ending inventory 3596 completion of ending WP 10098 Total costs added durme September S 628,000 $ 235,000 Narmaspolare as % of good units completion of normal spoilage 10096 completion of abnormal spoilage 100% 100% 12 14 16 12 100% 19 Space for 21 Required: 1. For each cost category: calculate equivalent units Work in process, beginning 24 Started during September 25 Good units completed & transferred out 26 Work-in-process, ending inventory 27 Total spoilage 28 9 Compute the equivalent units of work done in the current period for direct materials and conversion costs. Erwhalent Units Flow of Production Pipzical Conts Direct Materials Conversion Costs Work in process beginning Started during current period To account for Good units completed & transferred out From beginning WIP Started and completed Normal spoiler 100% Space for Rough Working Rru Le cod cate or calculate carvalent pombe Sa Sepete de transferred out procent ending mentory Taal sporlar Compute the sales muts of work done in the current period for direct materials and conversion costs Egbe w of Production Plical Direct Materials comertion Co Il proces beginning Started during current period 1 30 Good completed & transferred out From beinning WIP Started and completed Normalspolare bormal polare Work in process, ending Accounted for Work door to date 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 it is ending work in process Cortegnalato Direct Material: Comerion Code Total Coats Total costs to account for Equivalent units of work Cost per equivalent unit Lacoste Dinci Materiala Comention Costel Completed and transferred out Toral Costa Work to process, berining Corts added to beginning inventory Total from beginning inventory Started and completed Nordial spolage - pole period Comprar our For Starac Samal pole Alemal polar procent ending Accord for 2. Sa total costs to account for calculate cost per equivalent unit for each cost category, and assign total cost to its completed and transferred out (including normal spoilare), to abnormal spoilage, and to binding work in process Catetaliate) Dinet Material Cocos Tal com Total costs to account for Equalestints of work Couper equales unit Color Direct Materiale. Comezon COLM Veral Costs Completed and transferred out Work in process, berning Costs added to berinis inventory SI 52 30 S 5 30 60 61 67 88 64 Tetid from being investory Started and completed Normal polare Total costs of units completed & transferred out Aboom spolu Work in process, ending Total cost accounted for Total Cost to Account For DIR