Refer to the information in Problem 18-37 except that the transferred-in costs of beginning work in process on May 1 are $66,180 (instead of $67,397). Transferred-in costs for May equal the total cost of good units completed and transferred out in May from the prep department, as calculated in Problem 18-36 using the FIFO method of process costing.

Required:
For the shipping 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 in process.

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Home InsertPage Layout Formulas Dta Review View Physical Transferred-ln Direct Conversion Materials Costs Costs $67,397 100% Units World Class Steaks: Shipping Department $ 0$46,950 70% 25,200 Work in inning inve 0% e of c n of beginning work in 4 Started during May 5 Good units 49,200 52,800 16,800 s completed and transferred out during Ma Work in ss, ending inventory (May 31) 40% $81,690 100% 0% $11,520 100% e of c letion of ending work in process 8 Total costs added during Ma 9_Normal spoilage as a 10 Degree of completion of normal spoilage ntage of good units 7% 100% 100% 100% 11 Degree of completion of abnormal spoilage