Bookshelf ,C) Q I IntemationalBusinssszc... Homgren's Cost A:ooun_. x Q 18-35 WEIGHTED-AVERAGE METHOD, SPOILAGE. Rounder specializes in the manufacture of ball bearings for aircraft. Direct materials are added at the start of the production process. Conversion costs are added evenly during the process. Some units of this product are spoiled as a result of defects not detectable before inspection of nished goods. Normally, the spoiled units are 15% of the good units transferred out Spoiled units are disposed of at zero net disposal price. L02 1. Normally spoiled units, 210 Rounder uses the weighted-average method of process costing. Summary data for September 2018 are Physical Direct Conversion Units Materials Costs Work-in-process,SeptemberI'LE' 400 $ 76,800 $ 12,240 Started during September 2018 1,700 Abour Suppol! p Type harem mm Bookshelf About Support International Business: C... Horngren's Cost Account Q Rounder uses the weighted-average method of process costing. Summary data for September 2018 are Physical Direct Conversion Units Materials Costs Work-in-process, September 1*2 400 $ 76,800 $ 12,240 Started during September 2018 1,700 4 Good units completed and 1,400 transferred out during September 2018 Work-in-process, September 300 3010 Costs added during September $453,600 $184,320 2018 *Degree of completion: direct materials, 100%; conversion costs, 30%. +@Degree of completion: direct materials, 100%; conversion costs, 40%. Required C 764 WPg. 749 - Aa P) : ENG 7:00 PM Type here to searchQ I InhemationalBusineszC... Homgren's Cost Amun... >