RuE TARLE Question 3-10 marks The following data relates to October 2018 All direct materials are added at the beginning of the process Spoiled units are disposed of for no proceeds DM $ Units Conversion $ 40,000 $ 100 % 2000 35,000 WIP-beginning Degree of Completion Beginning WIP Started during October Goods completed and transferred out 35% 6000 5000 2200 WIP-end 100 % 130,000 $ 55% Degree of Completion End WIP 245,400 October Costs 5% Normal spoilage (5 marks) ASSIGN COSTS OF ABNORMAL SPOILAGE-USING WIEGHTED AVERAGE (5 marks) ASSIGN COSTS OF ABNORMAL SPOILAGE-USING FIFO