Dats Review View PhysicalDirect Conversion 2 Work in process, beginning inventory (April 1) 3 Degree of completion of beginning work in process Units Materials Costs 2,400 $21,240 13,332 100% 50% 4 Started during Agril Good units completed and transferred out during Apri 6 Work in process, ending inventory (April 30) 7 Degree of completion of ending work in process 12,000 10,800 2,160 75% $111.408 100% 100% 100% Total costs added during April 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spollage 11 Degree of completion of abnomal spollage $97,560 10% 100% 100% 1. For each cost category, calculate equivalent units. Shovw physical units in the first column of your schedule. 2. Summarize the total costs to account for, calculate the cast per equivalent unit for each cost category and assign costs to units completed and transferred out (including norm spoilage, and to units in ending work in process al spoilage), to abnormal 18-22 FIFO method, spoilage. 1. Do Exercise 18-21 using the FIFO method. 2. What are the managerial issues involved in selecting or reviewing the percenta g the percentage of spoilage consid- spoilage were viewed as normal? acturer of automotive glass components to account for its work-in-procec ered normal? How would your answer to requirement 1 differ if all spoilage were vie 18-23 Spoilage, journal entries. Safeclear, Inc, is the leading manufacturer of automotive The romnany uses a process-costing system to account for its