Inter Manufacturing Company manufactures expensive chairs. The following data relates to the month of January 20x1.

Units

Beginning Work in Process (1-1-x1)

2,000

Added during the month

10,000

Completed and transferred out (CTO)

9,000

Ending Work in Process (31-1-x1)

2,500

Percentage of Completion

Beginning Work in Process (1-1-x1)

60%

Ending Work in Process (31-1-x1)

40%

Costs added during January

Total costs

Beginning Work in Process (1-1-x1)

$20,000

Costs added during January

$120,000

Conversion costs

Beginning Work in Process (1-1-x1)

$5,800

Costs added during January

$52,400

The company uses Weighted Average Process Costing Method and materials are added at the beginning of process.
The inspection point for spoilage units occurs at the end of production process
Spoilage is considered abnormal if it is greater than		6%	of CTO

A.$6179.79
B.	450
C.	$111,235.71
D.	370
E.	350
F.	$22,584.52
G.	0
H.	$6,179.76
I.	$5.54
J.	$140,000
K.	500
L.	400
M.	$22,500
N.	$6.82

Normal spoilage Abnormal spoilage = The cost of normal spoilage = The cost of ending work in process =