B Physical Units 2,500 Direct Materials $ 2,500 100% Conversion Costs $ 2,000 80% 1 2 3 4 22,500 18,500 4,000 - The Red Deer Company: Cleaning Department Work-in-process, beginning inventory (May 1) Degree of completion of beginning work-in-process Started during May 5 Good units completed and transferred out during May 6 Work-in-process, ending inventory (May 31) 7 Degree of completion of ending work-in-process 8 Total costs added during May 9 Normal spoilage as a percentage of good units 10 Degree of completion of normal spoilage 11 Degree of completion of abnormal spoilage 100% $22,500 25% $20,000 10% 100% on 100% 100% in 100% 33 FIFO method, packaging department (continuation of Problem 31). Refer to the information in Problem 32 except for the transferred-in costs for May, which equal the total cost of good units completed and transferred out in May from the cleaning department, which were calculated in Problem 31 using the FIFO method of process costing. LO 2 Transferred-in period only, 18 Required For the packaging department, use the FIFO method to 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