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The number of abnormal spoiled units is 705 and the cost per equivalent unit is $5 for materials and $6 for conversion. The inspection point

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The number of abnormal spoiled units is 705 and the cost per equivalent unit is $5 for materials and $6 for conversion. The inspection point is at the end of processing. There are 1,410 units in ending work-in- process and 470 normal spoiled units. What is the cost of spoilage shown separately on the cost report? Cost of spoilage

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