The White Crab Company is a food processing company based in PEI. 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 transferred to the packaging department. Summary data for May follow:

 

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 .

1 2 3 4 5 Good units completed and transferred out during May Work-in-process, ending inventory (May 31) 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 9 11 Degree of completion of abnormal spoilage 6 7 A 8 The White Crab Company: Cleaning Department Work-in-process, beginning inventory (May 1) Degree of completion of beginning work-in-process Started during May B Physical Direct Units Materials 2,500 $2,500 22,500 18,500 4,000 10% 100% 100% $22,500 D Conversion Costs $2,000 100% 100% 80% 25% $20,000 100% 100%