a$.$ Thora was no beyineirg work in girecess.

d$.$ Units completiod and translerred tool $462,000$ strigs, The following casts were added during the month thasthed in

$32,600000$

Breat inaterials

fathog:

Covverion tastes

a$.$ Oirect materials are andtad at the beginning of the procoss.

I. fispectiont takes place at the end of the process. All spollage is considered normal.

Re$$uired$!$

Calculate equivalent tinits of production for transferred$-$in materials, direct materials added, and conversion costs.

Equitralent Veiter

Bansterred in

minect waterian

Cemberston Conts

$2.$ Calculate unit costs for the three categories of Requirement $1.$ Round your answers to the nearest cent.

$\backslash$table$[[$Transferred In$],[$Direct Materials$],[$Conversion Costs$],[$Totai unit cost$]]$

What is the total cost of units transferred out?

What is the cost of ending work$-$in$-$process inventory?

$4.$ Assume that all spoilage is considered abnormal, How should abnormal spoilage be treated? Give the journal entry to account for the cost of the spolled units.

Some companies view ail spoilage as abnormal. Explain why.

The abnormat spoliage, the cost of $23,380$ units would be assigned to the and the cost of the other $4,620$ units would be assigned to the

Thu joumat entry for abiormal spaltage describes what the loss is

Explaining why companies view all spotlage as abnormal is

Using the $1$ percent fule allows the firm to predict narmal spoliage is

Total quality managoment would say that ail spoilage should be treated as abnormal and assigned to a loss account,