Problems 18-30 Weighted-average method, spoilage. The White Crab Company is a food-processing company based in PEI. It operates under the weighted-average method of process costing and has two depart- ments: cleaning and packaging. For the cleaning department, conversion costs are added evenly during the process, and direct materials are added at the beginning 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 packaging department. Summary data for May follow: A The White Crab Company: Cleaning Department Work-in-process, beginning inventory (May 1) Degree of completion of beginning work-in-process Started during May 2 3 4 5 6 7 8 9 Degree of completion of ending work-in-process Total costs added during May Good units completed and transferred out during May Work-in-process, ending inventory (May 31) Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage Required B C D Physical Direct Conversion Units Materials Costs 2,500 $ 2,500 $ 2,000 100% 80% 22,500 18,500 4,000 100% 25% $22,500 $20,000 10% 100% 100% 100% 100% For the cleaning department, 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. Carry unit-cost calculations to four decimal places when necessary. Calculate final totals to the nearest dollar. (Problem 18-32 explores additional facets of this problem.) LO 2 1. Normal spoilage er units, conversion cos units