Accounting 4 Life (A4L) is a large plastic manufacturing company that manufactures plastic calculators for accountants. A4L uses a process cost system: materials are added at the beginning of the process, and conversion costs are uniformly incurred throughout the manufacturing process. Spoilage is detected only at the end of the process when a unit is complete.

The following information is available for A4L at the beginning of November:

Physical Direct Conversion

Units Materials Costs

Beginning work in process inventory: 800 $160,000 $16,000

100% 25%

The following information is available at the end of the month of November:

Units started during the month 3,000

Units completed and transferred to finished goods 2,800

Ending work in process inventory (units) 600

Normal spoilage of completed units during the month 10%

Cost of direct materials added during the month $550,000

Cost of conversion during the month $420,000

The work in process inventory at the end of November was 100% complete for materials, but only 60% complete for conversion costs.

Using standard costs of $160 for direct materials, and $55 for conversion costs, what amount would be transferred to finished goods?

Using standard costs of $160 for direct materials, and $55 for conversion costs, what amount would be expensed as abnormal spoilage?

Using standard costs of $160 for direct materials, and $55 for conversion costs, what amount would remain in ending WIP?