In Brandon 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. Data Table Data Table Total Direct Conversion Direct Conversion Production Costs Materials Costs Materials SO 0% Costs $6,600 80% $ 91,030 $ 7.110 98,140 $ 32,209 Physical Transferred-in The Brandon Company: Packaging Dept. Units Costs Work-in-process, beginning inventory (May 1) 25,700 $16,250 Degree of completion of beginning work-in-process 100% Started during May 2,200 Good units completed and transferred out during May 26,000 Work-in-process, ending inventory (May 31) 400 Degree of completion of ending work-in-process 100% Total costs added during May Normal spoilage as a percentage of good units 5% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 0 32.209 0% $2,100 Completed and transferred out: Work in process, beginning Costs added to beginning inventory before normal spoilage Total from beginning inventory before normal spoilage Started and completed before normal spoilage Normal spoilage Total costs of units completed and transferred out Abnormal spoilage Work in process, ending 40% $17,000 130,349 366,925 80,723 232,720 134,205 100% 51.198 29.525 100% 100% 100% 577,997 139,432 257,762 88,434 50,998 48,314 Print Done 209,448 $ Total costs accounted for 975,191 $ 672.830 $ 302,361 In Brandon 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. Data Table Data Table Total Direct Conversion Direct Conversion Production Costs Materials Costs Materials SO 0% Costs $6,600 80% $ 91,030 $ 7.110 98,140 $ 32,209 Physical Transferred-in The Brandon Company: Packaging Dept. Units Costs Work-in-process, beginning inventory (May 1) 25,700 $16,250 Degree of completion of beginning work-in-process 100% Started during May 2,200 Good units completed and transferred out during May 26,000 Work-in-process, ending inventory (May 31) 400 Degree of completion of ending work-in-process 100% Total costs added during May Normal spoilage as a percentage of good units 5% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 0 32.209 0% $2,100 Completed and transferred out: Work in process, beginning Costs added to beginning inventory before normal spoilage Total from beginning inventory before normal spoilage Started and completed before normal spoilage Normal spoilage Total costs of units completed and transferred out Abnormal spoilage Work in process, ending 40% $17,000 130,349 366,925 80,723 232,720 134,205 100% 51.198 29.525 100% 100% 100% 577,997 139,432 257,762 88,434 50,998 48,314 Print Done 209,448 $ Total costs accounted for 975,191 $ 672.830 $ 302,361