Process Costing 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 in excess of 5% of completed good units is considered abnormal. Direct materials are added at the start of production. Labor and overhead are incurred evenly throughout production. The company's May production and cost data follow: Beginning WIP Inventory (40% complete) Units Started Good Units completed Ending WIP (25% complete) 5,600 74,400 65,000 7,500 Beginning Inventory Current period Total Direct Materials $6,400 74,400 $80,800 Conversion $1,232 31,768 $33,000 Total $7,632 106,168 $113,800 Answer Question 1 1. What are the number of equivalent units under for Direct Materials under Weighted Average 2. What is the cost per unit under FIFO for direct materials? 3. How many abnormal spoiled units are there under weighted average? 4. What amount is debited to the next department as transferred costs under FIFO? 5. What is the total dollar amount of the ending work in process under FIFO? 6. What is the total cost per unit under FIFO? 7. What is the cost of abnormal spoilage under FIFO 8. What is the cost per unit for those units in the beginning work-in-process