with working notes

The Winnipeg Company is a food-processing company based in Manitoba. It operates under the FIFO method of process costing and has two departments: cleaning and packaging. For the cleaning department, conversion costs are added evenly during the process, and direct materials are added at the beginning of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All completed work is transferred to the packaging department. Summary data for May follow: (Click the icon to view the data.) Required For the cleaning department, summarize total costs to account for, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Carry unit-cost calculations to four decimal places when necessary. Calculate final totals to the nearest dollar. For each cost category, calculate equivalent units. Show physical units in the first column of your schedule. Enter the physical units in first, and then calculate the equivalent units. i Data Table - X Physical Flow of Production Units Physical Direct Conversion Work in process, beginning The Winnipeg Company: Cleaning Dept. Units Materials Costs Work-in-process, beginning inventory (May 1) 1.350 $94,480 $5.710 Started during current period Degree of completion of beginning work-in-process 100% 80% Started during May 2.800 To account for Good units completed and transferred out during May 2,500 700 Completed and transferred out during current period: Work-in-process, ending inventory (May 31) Degree of completion of ending work-in-process 100% 30% From beginning work in process Total costs added during May $581,600 $292,000 Normal spoilage as a percentage of good units 10% Started and completed Degree of completion of normal spoilage 100% 100% Normal spoilage Degree of completion of abnormal spoilage 100% 100% Abnormal spoilage Work in process, ending Print Done Accounted for Work done to date