$19-25$ Weighted$-$average method, spoilage. LaCroix Company produces handbags from leather of moderate quality. It distributes the product through outlet stores and department store chains. At LaCroix's facility in northeast Ohio, direct materials $($primarily leather hides$)$ are added at the beginning of the process, while conversion costs are added evenly during the process. Spoiled units are detected upon inspection at the end of the process and are discarded at a net disposal value of zero.

LaCroix uses the weighted$-$average method of process costing. Summary data for April $2020$ are shown below:

Home Insert Page Layout Formulas Data Review View A B C D $1$ Physical Units

Direct Materials

Conversion Costs $2$ Work in process, beginning inventory $($April $1)2,400$ $$21,240$ $ $13,3323$ Degree of completion of beginning work in process $100\%50\%4$ Started during April $12,0005$ Good units completed and transferred out during April $10,8006$ Work in process, ending inventory $($April $30)2,1607$ Degree of completion of ending work in process $100\%75\%8$ Total costs added during April $$97,560$ $$111,4089$ Normal spoilage as a percentage of good units $10\%10$ Degree of completion of normal spoilage $100\%100\%11$ Degree of completion of abnormal spoilage $100\%100\%$

For each cost category, calculate equivalent units. Show physical units in the first column.

Required Summarize total costs to account for; calculate cost per equivalent unit for each cost category; and assign costs to units completed and transferred out $($including normal spoilage$),$ to abnormal spoilage, and to units in ending work in process inventory.

Can you make it as simple as possible? I have to turn it in hand made, please :)