Refer to the information in Problem 18-33 except that the transferred-in costs of beginning work in process on May 1 are $ 33,090 (instead of $ 33,698). Transferred-in costs for May equal the total cost of good units completed and transferred out in May from the cleaning department, as calculated in Problem 18-32 using the FIFO method of process costing.

In Problem 18-33, In the Seafood 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 18-31 using the weighted-average method of process costing. Summary data for May follow.

For the packaging department, use the FIFO method to summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work inprocess.

Physical Tranred-In Direct Conversio The Seafood Company Packaging Department Units CostsMaterials Costs 12,600 S33,698 0 $23,475 70% Work in process, begining inventory May 1) 100% Degree of completion of beginning work in process Started during May 0% 24,600 Good units completed and transferred out during May 26,400 8,400 Work in process, ending inventory (May 31) 100% Degree of completion of ending work in proces Total costs added during May Normal spoilage as a percentage of good units Degree of completion of normal spoilage Degree of completion of abnormal spoilage 40% $5,760 $40,845 0% 8% 100% | 100% 100% | 100%