units are inspectedat 90% stage mateials are added before inspection Spoiled units have no salvage value and are considered an internal failure UNITS beginning inventory5.000 started this month 20.000 transferred to next department 18.000 spolied 3.000 endining Inventory ( 100 % materials 60 % labor & overheady 4.000 COSTS Beginning inventory materials 5 1,260 labor 5 789 factory overhead 5 1.709 Added during month: materials 5 36.240 Tabor $10,761 factory overhead $ 21.311 units are inspectedat 90% stage mateials are added before inspection Spoiled units have no salvage value and are considered an internal failure UNITS beginning inventory5.000 started this month 20.000 transferred to next department 18.000 spolied 3.000 endining Inventory ( 100 % materials 60 % labor & overheady 4.000 COSTS Beginning inventory materials 5 1,260 labor 5 789 factory overhead 5 1.709 Added during month: materials 5 36.240 Tabor $10,761 factory overhead $ 21.311