Adaye Abeba textile Factory produces different types of shoes. It uses process costing system with the Weighted Average system. The following information is obtained from the last department, finishing department, for the month of January of 2009. All direct materials are added at the beginning of the process and the Direct Labor and MOH costs are added evenly during the process and labeled as Conversion cost. Spoiled units are detected only at the end of the process. The factory managers set a spoilage rate of 3% Description WIP inventory, January 1, 2009 Started during January, 2009 Completed during January, 2009 WIP inventory, January 31, 2009 Total Percentage of completion WIP inventory, January 1, 2009 WIP inventory, January 31, 2009 Required Physical Flow Transferred -in Cost 10,000 Br. 400,000 units d 85,000 units 3,400,000 80,000 units 12,000 units With respect to Transferre Direct -in cost 100% Material $ 3,800,000 Br 100% 100% 100% Br. n Direct Material Cost 100,000 Conversio Br. 850,000 25% Br. 950,000 50% Conversion Cost Br.85,000 Br. Br.1,290,000 1. Compute the Equivalent unit 2. Compute the cost of Normal Spoilage and Abnormal Spoilage 3. Prepare the production Cost Worksheet Br. 1,250,000