Consider the following date for a cooking department for the month of February:

Physical Units

Direct material, 100% complete; conversion costs, 25% complete
Direct material, 100% complete; conversion costs, 75% complete
Inspection occurs when production is 100 percent completed. Normal spoilage is 11 percent of good units completed and transferred out during the current period.
The following cost data are available:

Required:
Prepare a detailed cost of production report. Use the FIFO method. Distinguish between normal and abnormalspoilage.

Work in process, beginning inventory* Started during current period To account for Good units completed and transferred out during period 1,000 74,000 85,000 From beginning work in process Started and completed Good units completed 11,000 50,000 61,000 Spoiled units Work in process, ending inventory Accounted for 8,000 16,000 85,000 Work in process, beginning inventory: Direct material Conversion costs S220,000 S250,000 Costs added during current period: 1,480,000 Direct material Conversion costs 942.000 S2.672.000 Costs to account for