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APCO Company manufactures various lines of bicycles. Becouse of the high volume of each line, the company employs a process costing system using the weighted-averege
APCO Company manufactures various lines of bicycles. Becouse of the high volume of each line, the company employs a process costing system using the weighted-averege method. Blcycle parts are manufectured In the molding department and then are consolidated into a single bike unt in the molding department and transferred to the assembly department where they are assembied After assembly the bicycle is sent to the packing department Annual cost and production figures for the assembly department are presented in the schedules below Defectve bicycles are iienthed at the inspection point when the assembly labor process ts 701% complete all assembly matenals have been added at this point. The normai rejection rate for defective bicycles is 5% of defective bicycles and destroyed above the 5% quota are considered to be abnormal, All detectve bikes are removed from the production process Aasenbly Department Cost Data Transferred-in Total Coat o from Moiding Assembly Assembly Bike through Aasemblv 5106, 070 partmentHaterials Conversion Prior period coets s 86,200 Current period S7,260 s 12,610 98,760 239,510 1, 241,000 -Ti,327, 200 1 579,270 Total costs $106, 0205252, 120SL 685 Assembly Department Production Data Percentage Complete Assembiv Assembiy Bicycles Transferred-in Materials Conversion Beginning inventory Transferzed-in Erom moiding during rear Transterred out to packing during year Ending invencory 3,040 49.000 42,000 4,080 00% 100 100 12, 100 20 100 Compute the amount of the total production cost of $1,685.340 that will be associated with the following items: a. Normal spoiled units. b. Good units completed in the assembly department. c. Abnormal spoiled units. d. Ending Work-in-Process Inyentory in the assembly department. (Round your intermediate c lations to 2 decimal places and final answers to the nearest whole dollar amount.) Normal spoilage Cost of eompleted goods Abnormal spoilage Ending work-in-process inventory
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