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In Calgary Company's packaging department, conversion costs are added evenly during the process, and direct materials are added at the end of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All completed work is transferred to the next department. The transferred-in costs for May equal the total cost of good units completed and transferred out in May from the cleaning department, which are shown below. Summary data for May also follows: (Click the icon to view the summary data.) (Click the icon to view the Cleaning department costs.) Required For the packaging department, use the FIFO method to summarize total costs to account for, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. For each cost category, calculate equivalent units. Show physical units in the first column of your schedule. Enter the physical units in first, and then calculate the equivalent units. i Data Table - X i Data Table - X Physical Flow of Production Units Work in process, beginning Physical Transferred-in Direct Conversion Total Direct Conversion Started during current period Units Costs Materials Costs Production Costs Materials Costs The Calgary Company: Packaging Dept. Work-in-process, beginning inventory (May 1) 7,500 $16, 125 56, 125 To account for Completed and transferred out: Degree of completion of beginning work-in-process 100% 0% 80% $ 2,500 $ 2,000 Completed and transferred out during current period: Started during May 18,500 Work in process, beginning 4,500 $ Good units completed and transferred out during May 15,000 Costs added to beginning inventory before normal spoilage 500 500 From beginning work in process Work-in-process, ending inventory (May 31) 10,000 Started and completed Degree of completion of ending work-in-process 100% 0% 25% Total from beginning inventory before normal spoilage 5.000 Total costs added during May $1,600 $12,375 Normal spoilage Started and completed before normal spoilage 32,000 16,000 16,000 Normal spoilage as a percentage of good units 50% Degree of completion of normal spoilage 100% 100% 3.70 Abnormal spoilage 1.850 1.850 Degree of completion of abnormal spoilage 100% 100% Normal spoilage Work in process, ending Total costs of units completed and transferred out 40,700 Abnormal spoilage 1,300 650 650 Accounted for Print Done ,000 1,000 1.000 Work done to date Work in process, ending 47,000 $ 25,000 $ 22,000 Total costs accounted for Print Done