The Seafood Company is a food-processing firm based in Oslo. It operates under the weighted-average method of process costing and has two departments: cleaning and packaging. For the cleaning department, conversion costs are added evenly during the process, and direct materials are added at the beginning 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 packaging department. Summary data for May follow:

Required

For the cleaning department, 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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216 1 2 3 4 5 6 7 8 Home Insert Page Layout A Formulas The Seafood company: Cleaning Department Work in process, beginning inventory (May 1) Degree of completion of beginning work in process Started during May Good units completed and transferred out during May Work in process, ending inventory (May 31) Degree of completion of ending work in process Total costs added during May 9 Normal spoilage as a percentage of good units Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 10 Data Review B Physical Units 3,600 30,000 24,600 5,040 10% View Direct Materials $ 5,316 100% 100% $55,500 100% 100% Conversion Costs $ 1,953 60% 30% $44,659 100% 100%