Roku Electronics manufactures universal power adapters at its Desert Sands plant. The company provides you with the following information regarding operations for April 2017:

Assume the spoiled units have no disposal value.
1. What is the unit cost of making the 10,000 universal power adapters?
2. What is the total cost of the 375 spoiled units?
3. If the spoilage is considered normal, what is the increase in the unit cost of good adapters manufactured as a result of the spoilage?
4. If the spoilage is considered abnormal, prepare the journal entries for the spoilage incurred.

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Total power adapters manufactured Adapters rejected as spoiled units Total manufacturing cost 10,000 375 $400,000