CMA Ltd accumulates costs for its single product using weighted average process costing Direct material is added at the beginning of the production process, and conversion occurs uniformly throughout the process. All spoilage is detected at the quality inspection point, which occurs after production is 25 per cent complete. CMA uses a FIFO process costing approach to determine the cost of its products. For the purposes of the report ALL SPOILAGE IS CONDSIDERED TO BE NORMAL A partially completed production report for April follows: Production report, April Work in process, I April Units started during April Total units to account for Units completed and transferred out during April Units spoiled during production Work in process, 30 April Total units accounted for Work in Process, I April Costs incurred during April Total Costs to Account for Physica I un its 100,000 200 ooo 220,000 60,000 Direct Materials S58,500 114,000 S172,500 Conversi on S24,ooo 76,400 S100,400 Percentage of completion with respect to convers' on Total S82,soo 190,400 S272,900