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The number of abnormal spoiled units is 315 and the cost per equivalent unit is $4 for materials and $5 for conversion. The inspection point
The number of abnormal spoiled units is 315 and the cost per equivalent unit is $4 for materials and $5 for conversion. The inspection point is at the end of processing. There are 630 units in ending work-in-process and 210 normal spoiled units. What is the cost of spoilage shown separately on the cost report? Cost of spoilage ________________
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