Inter Manufacturing Company manufactures expensive chairs. The following data relates to the month of January 20x1.
	Units
Beginning Work in Process (1-1-x1)	3,000
Added during the month	12,000
Completed and transferred out (CTO)	13,000
Ending Work in Process (31-1-x1)	1,500
	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)	$60,300
Costs added during January	$160,000
	Conversion costs
Beginning Work in Process (1-1-x1)	$5,200
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		4%	of CTO

Normal spoilage in units =
	The maximum units allowed for normal spoilage
	Total costs charger to finished goods
	The cost of normal spoilage =
	Total abnormal spoilage costs =

.	400
	$220,300
.	$194,133.05
.	$20,000
.	- 110
.	520
.	nothing
.	$7465.89
.	490
.	$8565.89
.	$201,578.94
.	500