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Appendine Normal and Abnormal Spollage Cuero Company produces lenther strips for western belts using three processea; autting, design and coloring, and punching. The welyhted average method ia used for all three departments. The follewing information pertains to the Desiga and Coloring Department for the month of lune: a. There was no beginning work in process. b. There were 560,000 units tranferred in from the Cutting Department. c. Ending work in process, June 30:70,000 strips, 80 percent complete with respect to conversion costs. d. Units completed and transferred out: 462,000 strips. The following costs were added during the month: e. Direct materials are added at the beginining of the process. f. Inspection takes place at the end of the process. All spoliage is considered normat. Requiredt 1. Calculate equivalent units of production for transferred-in materials, derect materiais added, and conversion costs. 2. Calculate unit costs for the three categories of Requirement 1. Round your answers to the nearest cent. 3. What is the total cost of units transferred out? What is the cost of er[ding work-in-process inventory? Fiedback roheck My Wack 1. When spoilage tokes place in a process-costing situation, its effects ripple through the cost of production report. The steps are 4. Assume that all spoilage is considered abnormal. How should abnormal spoilage be treated? Give the joumal entry to account for the cost of the spolied units