E.A. Ltd (EA) uses process costing and weighted average method of cost valuation for its products. Product A is produced in department X and transferred to the finished goods warehouse when completed. Given below is cost information for department X during the month of June 2021: Work in process (WIP), 1 June $17,556 Manufacturing costs added in department X during June 2021 Direct materials used $233,490 Conversion costs $506,034 $739,524 Total manufacturing costs, department X $757,080 The cost of WIP in department X at 1 June included $7,350 of direct material cost. The 4,200 units in WIP at 1 June were 60% complete. A total of 129,600 units were started during June 2021 and 120,000 units were completed and transferred out. At the end of June 2021, 6,600 units remained uncompleted. The ending WIP inventory was 50% complete. In department X, direct material is added at the beginning of the manufacturing process whilst conversion costs are incurred evenly throughout the manufacturing process. Inspection in department X takes place when the products are 80% complete. Normal spoilage is set at 7% of good units produced. Required: (a) Compute the cost per equivalent unit for each product cost category in department X for the month of June 2021. (b) Based on the information obtained in (a) compute the unit cost of Product A for the month of June 2021. (Give your answer to the nearest cent). Write a journal entry to record the transfer of the good, completed products for the month of June 2021. (Narrations are not required.) (c) Compute the value of goods in the WIP account at the end of June 2021. (d) Should abnormal spoilage costs be included as part of product costs? Discuss