A Question $5(8$ points$)$ melke onestion

At Pablo Company, direct materials $($DMM$)$ are added at the start of the process and conversion costs $($CC$)$ are added evenly during the process. Company is using FIFO Method.

The following is given for a cooking department for month of May:

$\backslash$table$[[$Beginning Work in process inventory $($CC $75\%,$Phvsical Units$],[$complete$),12,000],[\backslash$table$[[$Units started during current month$]],74,000],[\backslash$table$[[$Units completed and transferred out during current$],[$month:$]],65,000],[$Ending Work in process inventory $($CC $80\%$ complete$),18,000]]$

Inspection occurs when production is $100$ percent completed. Normal spoilage is $4$ percent of good units that successfully pass the inspection point in current month.

The following cost data are avalable:

Beginning Work in Process Costs: DM $$216,000$; CC $$27,000$

Costs added during current period: DM $$1346,800$; CC $$234,880$

Compute total normal spoilage cost.

Example of Answer: $4000($No comma, space, decimal point, or $ sier$)$