Second Dept. Process Costing-Finishing Dept. Clark Ltd. finishes the sacks of nails in the Finishing Dept. All Direct Material is added at the beginning of the process. Conversion Costs are added uniformly throughout the process. Spoilage detected at the end of the process. Normal spoilage is 10% of good units. Work in Process, March 1 Transferred In during March To Account for: Physical Units Transfer Direct (sacks of nails) In Material Conversion Costs 4,000 $9,450 $4,000 $5,450 ? ? Good units completed And transferred out 6,000 Normal Spoilage Abnormal spoilage 100 Work in Process, March 31 Accounted for: ? Costs added during March $ ? $6,000 $7,000 Percent of Completion: Work in Process, March 31 ?% ?% 25% REQUIRED: 1) Prepare a Production Cost Worksheet for the Finishing Dept. Use 4 decimal places for unit costs. 2) Prepare all the Journal Entries for Clark Ltd. (We sell 4,000 units $10 each). 3) Show T-accounts for WIP.