1. Titos Company produces kick plates, which are inspected at the end of production. Spoilage may occur because the door pull is improperly stamped or molded. Any spoilage in excess of 5% of completed good units is considered abnormal. Direct materials are added at the start of production. Labor and overhead are incurred evenly throughout production.

The companys May production and cost data follow:

Beginning WIP Inventory (40% complete)	5,600
Units Started	74,400
Good Units completed	65,000
Ending WIP (25% complete)	7,500

	Direct Materials	Conversion	Total
	Direct Material	Conversioin	Total
Beginning Inventory	$6,400	$1,232	$7,632
Current period	74,400	31,768	106,168
Total	$80,800	$33,000	$113,800

Question 1

1. What is the total dollar amount of the ending work in process under FIFO?

2. What is the total cost per unit under FIFO?

3. What is the cost of abnormal spoilage under FIFO

4. What is the cost per unit for those units in the beginning work-in-process