The Surrey Company is a food-processing company'based in British Columbia. It operates under the weighted-average 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 o at zero net disposal value. All completed work is transferred to the packaging department. Summary data for May follow: (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.

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Part 1

For each cost category, calculate equivalent units. Show physical units in the first column of your schedule.

Enter the physical units in first, and then calculate the equivalent units.

Data table Next calculate cost per equivalent unit for direct materials and conversion costs. (Round your answers to four decimal places.) Finally, assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage and to units in ending work in process. (Round your answers to the nearest whole dollar.) \begin{tabular}{|c|c|c|c|} \hline Flow of Production & Units & Materials & Costs \\ \hline Work in process, beginning & 2,500 & & \\ \hline Started during current period & 25,000 & & \\ \hline To account for & 27,500 & & \\ \hline Completed and transferred out during current period & 18,500 & 18,500 & 18,500 \\ \hline Normal spoilage & 1,850 & 1,850 & 1,850 \\ \hline Abnormal spoilage & 3,150 & 3,150 & 3,150 \\ \hline Work in process, ending & 4,000 & 4,000 & 1,000 \\ \hline Accounted for & 27,500 & & \\ \hline Work done to date & & 27,500 & 24,500 \\ \hline \end{tabular}