QUESTION 1 (15 marks) The Assembly department of ABC, Inc. uses weighted average process costing method. It began the month of November 2021 with 8,000 units in the beginning work-in-process, which were 75% complete. During the period, work was begun on an additional 45,000 units. Direct materials are added when the goods are 50% complete, labor is added when the units are 30% complete and overhead is incurred uniformly. Units are inspected for rework when they are 70% complete. Rejected units are returned to 40% complete point for rework. Normal rework is 2% of units surviving inspection. During the period, 42,000 units were inspected for rework. An inspection for spoilage occurs when the units are 80% complete. Normal spoilage is one percent of units inspected. This period 600 units were spoiled. Ending work-in-process on November 30 consisted of 4,000 units, 25% complete. REQUIRED Part A Determine in units (showing all computations): (1) Normal spoilage (2) Normal rework (3) Abnormal rework (2 marks each) Part B Irrespective of your answers to (1), (2) and (3) above, assume that normal spoilage, normal rework and abnormal rework are 500, 800 and 200 units, respectively. Determine, using the data given in the main body of the question above, the number of equivalent units (showing all computations) of: (1) Direct materials in normal spoilage (2) Overhead in normal spoilage (3) Direct labor in normal rework (4) Overhead in normal rework (5) Direct labor in abnormal spoilage (6) Direct materials in abnormal rework (1.5 marks each)