Covy 19 Co. manufactures dairy products and has the following data for the month of December:

WIP beginning units, 30% completed 5,000

Started in process units 10,000

Normal spoilage units 1,000

Abnormal spoilage units 500

WIP ending units, 60% completed 600

Assume labor and factory overhead are applied throughout the process.

Required:Determine the stage of completion of materials and conversion cost under FIFO and Weighted Average if:

• Inspection at the start and materials are added at the start of the process.
• Inspection at the end and materials are added at the start of the process.
• Inspection at the start and materials are added at the end of the process.
• Inspection at the end and materials are added at the end of the process.