An example of a business which would have no beginning or ending inventory, but which could use process costing to compute unit costs would be a a) clothing manufacturer b) corporation whose sole business activity is processing the customer deposits of several banks c) manufacturer of custom houses d) manufacturer of large TVs At Atlanta Company, direct materials are added at the start of the process and conversion costs are added evenly during the process. Company is using FIFO method for its process costing. The following is given for a cooking department for month of May: Inspection occurs when production is 100 percent completed. Normal spoilage is 4 percent of units that successfully pass the inspection point in current month. The following cost data are available: Beginning Work in Process Costs: DM $216,000; CC $27,000 Costs added during current period: DM $1,349,400;CC$235,600 Additional costs of $30,000 incurred because some units required rework upon inspection. Total rework cost was $30,000$20,000 was considered normal rework. Assume direct materials cost per unit and conversion cost per unit are $20.10 and $4.25, respectively, and normal spoilage units were 2,000 units. Compute total normal spoilage costs. Example of Answer: 4000 (No comma, space, decimal point, or $ sign)