Weighted-average method, spoilage. The Alston Company operates under : weighted-average mechod of process costing. It has two departuens, Cleaning and Mtilling. For both deparuments, conversion coss are added evenly during the processes. However, direet materials are added at the beginning of the process in the Cleaning Departument, and. additional direct materials are added at the end of the milling process. The coses and unit production suristics for May follow. All unfinished work at the end of May is 25% complete as to conversion costs. The beginning inventory (May 1) was 80% complete as to conversion. cost as of May 1. All completed work is transferred to the next departunent. Normal spollage in Cleaning Deparment is 10% of good unis completed and cransferred out: Siormal spoilage in Milling Deparment is 5% of good units completed and uansferred out. Additional Information 1. Spoilage is assumed to occur at the end of each of the two processes when the units are inspected. Spoiled units are disposed of at zero net disposal price. 2. Assume that there is no shrinkage, evaporation, or abnormal spoilage ocher than that indicated in the information given. 3. Carry unit-cost calculations to four decimal places where necessary. Calculate final toals to the nearest dollar. Required For the Cleaning Department, summarize toul costs to account for, and assign these cosos to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. (Problem 18-32 explores additional faces of this problem.) 18-31 FFO mechod, spoilage. Refer to the information in Problem 18-30. Required Do Problem 18-30, using the FIFO method of process costing. (Problem 18-33 explores addidional facets of this problem.)