Weighted-average method, spoilage. LaCroix Company produces handbags from leather of moderate quality. It distributes the product through outlet stores and department store chains. At LaCroixs facility in northeast Ohio, direct materials (primarily leather hides) are added at the beginning of the process, while conversion costs are added evenly during the process. Given the importance of minimizing product returns, spoiled units are detected upon inspection at the end of the process and are discarded at a net disposal value of zero. LaCroix uses the weighted-average method of process costing. Summary data for April 2017 are as follows: For each cost category, calculate equivalent units. Show physical units in the first column of your schedule. Summarize the total costs to account for; calculate the cost per equivalent unit for each cost category; and assign costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.Flow Of Production Physical Unit Work In process Beginning 1350 Add:- Started during current period (10630-1350) 9280 To Account For 10630 Good unit completed and transferred out during current period from Beginning work in process +Started And Completed 8800 Normal Spoilage 80 Abnormal Spoilage 50 work in process Ending 1700 Accounted for 10630 MacLean Manufacturing Company Equivalent units of production (EUP) - Weighted Average method Detail Physical Units %Material EUP-Material % Conversion EUP- Conversion Units Transferred Out 8800 100% 8800 100% 8800 Normal Spoilage 80 100% 80 100% 80 Abnormal Spoilage 50 100% 50 100% 50 units of Ending work in process 1700 100% 1700 35% 595 Equivalent units of production 10630 9525Comment Up next for you in Accounting Weighted-average method, spoilage, equivalent units. (CMA adapted) Consider the following data for November 2017 from MacLean Manufacturing Company, which makes silk pennants and uses a process-costing system.