1. LaToya Company produces door pulls, which are inspected at the end of production. Spoilage may occur because the door pull is improperly stamped or molded. Any spoilage may in excess of 3% of completed good units is considered abnormal. Direct materials is added at the start of production. Labor and overhead are incurred evenly throughout production.

The companys May production and cost data follow:

Beginning WIP Inventory (50% complete)	5,600
Units Started	74,400
Good Units completed	70,000
Ending WIP (1/3 complete)	7,500

	Direct Materials	Conversion	Total
Beginning Inventory	$6,400	$1,232	$7,632
Current period	74,400	31,768	106,168
Total	$80,800	$33,000	$113,800

Question 1	Answer
What are the number of equivalent units under FIFO for Direct Materials? (Weighted Average)
What is the cost per unit under FIFO for direct materials? (FIFO)
How many abnormal spoiled units are there? (Weighted Average)
What amount is the debit to the next department as transferred in costs? (FIFO)
What is the total dollar amount of the ending work in process? (Weighted Average)
What is the total cost per unit under FIFO?

Thank you! :)