In Red Deer Company€™s Packaging department, conversion costs are added evenly during the process, and direct materials are added at the end 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 next department. The transferred-in costs for May equal the total cost of good units completed and transferred out in May from the Cleaning department, which were calculated in Problem 18-30 using the weighted-average method of process costing. Summary data for May follow:

REQUIRED
For the Packaging department, use the weighted-average method to 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.

E Fle Edt View Insert Format Tools Data Window Help Physical Transferred-in Direct Conversion Materials Costs $ 06,125 80% The Red Deer Company: Packaging Department Units 7,500 Costs $16,125 100% 2 Work in process, beginning inventory (May1)7 3 Degree of completion of beginning work in process 4tated during May 5 Good units completed and transferred out during May 6 Work in process, ending inventory (May 31) 7 Degree of completion of ending work in process 8 Total costs added during May 9 Normal spoilage as a percentage of good units 10 Degree of completion of mal spoilage 11 Degree of completion of abnormal spoilage 0% 15,000 10,000 100% 0% 25% $1,600 $12375 5% 100% 100% 100% 100%