"Exhal Energy Company (EEC) sells packaged, fresh herbs to health food stores. The company has several departments; however, we are going to focus on the last processing department, Packaging. The cleaned, loose herbs come into the Packaging department from the Cleaning department. The Packaging department has two direct materials. The first material, a cellophane pouch, is added at the beginning of the process. The pouch is filled with 4 ounces of herbs, then sealed. The second material, a label, is then folded over the sealed pouch and stapled on. This occurs at the end of the process. Normal spoilage in the Packaging department is of 1% of good packages completed and transferred. Spoilage is not detected until the end of the process. The following unit and cost information is available for April and May: Unit Information April Beginning Inventory 4.800 ounces, conversion 60% complete 200,000 ounces Transferred in from Cleaning during month # of good packages transferred to Finished Goods Ending Inventory Cost Information Beginning WIP Current Costs Transferred In Material #1 Material #2 Conversion 49,750 packages 4.200 ounces, conversion 45% complete $5,760 consisting of Transferred In, $4,080 Material #1, 596 Material #2, SO Conversion. $1.584 $200,000 4.000 3,009 29,942 May ? 260,000 ounces 63,800 packages 3.920 ounces, conversion. 70% complete ? $265,200 5,200 3,904 36,559 Interim answers should be rounded to 3 places after the decimal. Final answers should be rounded to the nearest dollar. Required: Assume the company uses FIFO process costing to assign production costs. For each month: A. Calculate the cost transferred from Packaging to Finished Goods, the cost of abnormal spoilage, and the value of the ending inventory in Packaging. (Hint: Some information is given in ounces, some in packages. Convert the packages into ounces.)