added evenly during the pr le process and are disposed of at zero net disposal value. All completed work is transferred to the packaging department. Summary data for May follow. (Click the icon to view the data.) Required For the cleaning department, summarize total costs to account for, and assign total costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process. Carry unit-cost calculations to four decimal places when r totals to the nearest dollar For each cost category, calculate equivalent units. Show physical Enter the physical units in first, and then calculate the equivalen Data table Physica Flow of Production Units Work in process, beginning 1400 The Victoria Company: Cleaning Dept. Physical Units Direct Conversion Materials Costs Work in process, beginning inventory (May 1) 14,000 $9,263 $1,756 2250 Started during current period Degree of completion of beginning work in process Started during May 100% 80% 22,500 3650 o account for Completed and transferred out during current period 2600 Good units completed and transferred out during May 26,000 Work in process, ending inventory (May 31) 5,000 ormal spoilage 260 Degree of completion of ending work in process Total costs added during May 100% $58,230 35% $29,250 bnormal spoilage Normal spoilage as a percentage of good units Degree of completion of normal spoilage Degree of completion of abnormal spoilage 10% 100% 100% 100% 100% ork in process, ending counted for ork done to date Print Done - X