Understanding process costing data The McCullick Company uses a process costing system to account for the production of its product, Glookal. The two production processes are Mixing and Refining. During July the following production occurred in Refining:

There is no change in the number of units from the beginning to the end of production. Spoiled units occur after all production is complete. Material is added at the beginning of production in Refining. Beginning work in process inventory was 60% converted and ending inventory was 80% converted. Normal spoilage does not exceed 10% of completed units. The company uses the weighted average inventory method. Unit costs for the month of July were:

Units Transferred in from Mixing 9,000 Transferred to finished goods 7,000 Beginning work in process.. 2,500 Units spoiled... 1,000