QUESTION 13 Inter Manufacturing Company manufactures expensive chairs. The following data relates to the month of January 20x1 Units Beginning Work in Process (1-1-x1) Added during the month Completed and transferred out (CTO) Ending Work in Process (31-1-x1) 2,000 10,000 9,000 2,500 Percentage of Completion Beginning Work in Process (1-1-x1) Ending Work in Process (31-1-x1) Costs added during January 60% 40% Total costs $20,000 $120,000 Conversion costs S5,800 $52,400 Beginning Work in Process (1-1-x1) Costs added during January Beginning Work in Process (1-1-x1) Costs added during January The company uses Weighted Average Process Costing Method and materials are added at the beginning of process The inspection point for spoilage units occurs at the end of production process Spoilage is considered abnormal if it is greater than 5%of CTO A $111,235.71 B. 350 C. 500 D. $140,000 E. $22,584.52 F. 370 G.$5.54 H. $22,500 Normal spoilage = Total spoilage The cost ot normal Spollage = The cost of ending work in process- $6179.79 J. $5,561.79 K. 400 L. 450 M.$6.82