Using the WA method, summarize the total Cleaning department costs for May, and assign the costs to units transferred-out, to the abnormal spoilage units, and to units in WIP/ED.

Revisited (Weighted-Average method: Inspection at 20% Completion) The Alston Company has two departments, the Cleaning department and the Milling department. The units completed in the Cleaning department are transferred to the Milling department, and the units completed in the Milling department are transferred to Finished Goods. Cleaning department> DM: 100% added at the starting point of cleaning process Conversion: continuous and uniform Normal spoilage acceptance: 10% of good units DM: 100% added at the ending point of milling process Conversion: continuous and uniform Normal spoilage acceptance: 5% of good units Inspection Points> At the 20 % completion point of each process The production cost information for the Cleaning department in May is as follows TC Physical units DM costs $2,160 Con. WIP/BG Started in May Transferred-Out as Good units Spoilage units Costs incurred in May 1,000 9,000 7,400 1,000 $1,200 $960 $20,400 $10,800 $9,600 Degree of completionConversion WIP/BG 80% WIP/ED 25%