Q$.$ The Joe's Pottery manufactures pottery products. All direct materials are included at the inception of the production process. For April, there was no beginning inventory in the processing plant. Direct materials totaled $$155,000$ for the month. Work$-$in$-$process records revealed that $2,500$ tons were started in April and that $1,500$ tons were finished; $500$ tons were spoiled as expected. Ending work$-$in$-$process units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete.

Required:

a$.$ What is the cost per equivalent unit if spoiled units are recognized or ignored?

b$.$ What are the costs assigned to completed units when spoilage units are recognized or when they are not recognized?

c$.$ What are the costs transferred out if spoilage units are recognized or ignored?

d$.$ What are the amounts allocated to the work$-$in$-$process ending inventory when spoilage units are recognized or ignored?