The Assembly Department of Fast Motors employs a Weighted Average process-costing system in which all direct materials are added at the beginning of the process and conversion are added throughout the process. Spoilage is detected at inspection, which occurs when the production process is 40% complete. Normal spoilage is 10% of good output. Any spoiled units are sold for a zero net proceeds. The following information pertains to the Assembly Department's March 2014 production activities: Work in March1 (30% Complete) Transferred in during March Completed March Physical units process, 2,000 (25% complete) Cost incurred 3,000 during 4,400 Work in process, March 100 31 Transferred in $18,000 $54,000 Direct materials $25,000 $75,000 Conversion $20,250 $63,000

The Assembly Department of Fast Motors employs a Weighted Average process-costing system in which all direct materials are added at the beginning of the process and conversion are added throughout the process. Spoilage is detected at inspection, which occurs when the production process is 40% complete. Normal spoilage is 10% of good output. Any spoiled units are sold for a zero net proceeds. The following information pertains to the Assembly Department's March 2014 production activities: Using the table below compute amounts for the following a. Cost of units completed and transferred out b. Cost of normal spoilage c. Cost of abnormal spoilage d. Cost of ending work in process