Appleside Company makes wooden toys in its forming department, and it uses the weighted$-$average method of process costing. All direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. Summary data for August are as follows:

: $($Click the icon to view the summary data.$)$

Required

$1.$ For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.

Requirement $1.$ For each cost category, calculate equivalent units. Show physical units in tr

Enter the physical units in first, and then calculate the equivalent units.

Equivalent Units

Physical

Direct

Units

Conversi

Materials

Costs

$($

Summary data for August

Flow of Production

Work in process, beginning

Started during current period

To account for

Completed and transferred out during current period

Normal spoilage

Abnormal spoilage

Work in process, ending

Accounted for

Work done to date

Work$-$in$-$process, beginning inventory $($August $1)$

Degree of completion of beginning work$-$in$-$process

Started during August

Good units completed and transferred out during August

Work$-$in$-$process, ending inventory $($August $31)$

Degree of completion of ending work$-$in$-$process

Total costs added during August

Normal spoilage as a percentage of good units

Degree of completion of normal spoilage

Degree of completion of abnormal spoilage

Physical

nite

$1,125$

Direct

Materials

$$36,530$

$100\%$

Convers

Cost

Si

$17\mathrm{.}00)$

$8\mathrm{.}800$

$2,400$

$10\%$

$100\%$

$$82\mathrm{.}300$

$100\%$

$100\%$

S$96$

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