AMCAR Company produces door pulls that are inspected at the end of production. Spoilage may occur because the door pull is improperly stamped or molded. Any spoilage in excess of 5 percent of the completed good units is considered abnormal. Direct material is added at the start of production. Labor and overliead are incurred evenly throughout production The company's June 2015 production and cost data follow: Beginning W/P Inventory 50% complete) Units started Good units completed Ending W/P inventory (25% complete) 5,000 75,000 70,000 4,500 Beginning inventory Current Period Total DM P 6,500 75,000 P81,500 Conversion cost P 6,000 32,000 P 38,000 Total P 12,500 107,000 P119,500 Calculate the equivalent units schedule, prepare a weighted average cost of production report and assign all costs