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FIFO method, spoilage. Refer to the information in Problem 18-30. If you want to use Excel to solve this problem, go to the Excel Lab at www.prenhall.com/horngren/cost13e and download the template for Problem 18-30. Do Problem 18-30 using the FIFO method of process costing. (Problem 18-33 explores additional facets of this problem.)

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