Question 2 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) 3,000 12,000 13,000 1,500 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 $60,300 $160,000 Conversion costs S5,200 $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 4%of CTO A 400 B. $8565.89 C. $194,133.05 D. S20,000 E. S201,578.94 F. $220,300 G. nothing H 110 I. $7465.89 J. 520 K. 500 L. 490 Normal spoilage in units = The maximum units allowed for normal spoilage - Total costs charger to finished goods The cost of normal spoilage = Total abnormal spoilage costs