The Richmond Company is a food processing company based in British Columbia. It operates under the FIFO method of process costing and has two departments: cleaning and packaging. For the cleaning department, conversion costs are added evenly during the process, and direct materials are added at the beginning of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All completed work is transferred to the packaging department. Summary data for May follow: E(Click the icon to view the data.) Required For the cleaning department, summarize total costs to account for, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Carry unit-cost calculations to four decimal places when necessary. Calculate final totals to the nearest dollar Data Table - X Direct Materials $2,500 100% Conversion Costs $2.000 80% Physical The Richmond Company: Cleaning Dept. Units Work-in-process, beginning inventory (May 1) 2,500 Degree of completion of beginning work-in-process Started during May 22,500 Good units completed and transferred out during May 18,500 Work-in-process, ending inventory (May 31) 4,000 Degree of completion of ending work-in-process Total costs added during May Normal spoilage as a percentage of good units 10% Degree of completion of normal spoilage Degree of completion of abnormal spoilage 100% $22,500 25% $20,000 100% 100% 100% 100%