Here is the information need to solve the question. The question is -

How do you compute the cost per equivalent unit for the fully assembled bike.

Thanks for your help!

Problem 6 - 49 Weighted - Average Method ; Transferred -in Costs ; Spoilage ( Appendix ) [ LO 6 - 2 , 6 - 4 , 6 - 6 , 6- 91 APCO Company manufactures various lines of bicycles . Because of the high volume of each line , the company employs a process costing system using the weighted-average method . Bicycle parts are manufactured in the molding department and then are* consolidated into a single bike unit in the molding department and transferred to the assembly department where they are assembled After assembly , the bicycle is sent to the packing department . Annual cost and production figures for the assembly department are* presented in the schedules below ." Defective bicycles are identified at the inspection point when the assembly labor process is 70% complete ; all assembly materials have* been added at this point . The normal rejection rate for defective bicycles is 5% of the bicycles reaching the inspection point . Any* defective bicycles above the 5% quota are considered to be abnormal . All defective bikes are removed from the production process and destroyed . Ices Assembly Department Cost Data Transferred - in From Molding Total Cost of Assembly Assembly Department Bike through Materials Conversion Prior period costs 82 , 20 0 $ 6 , 660 $ 11 , 930 Assembly $ $ 180 , 790 Current period costs 1 , 237 , 80 0 96 , 840 236 , 590 1 , 571 , 230 Total costs $1 , 320 , 00 0 $103 , 50 0 $248 , 520 $1 , 67 2, 020 Assembly Department Production Data Percentage Complete Assembly Assembly Bicycles Transferred - in Materials Conversion Beginning inventory 3 , 80 0 10 0 % 180% 80% Transferred - in from molding during year 45 , 080 180 Transferred out to packing during year 40 , BOB 180 180 180 Ending inventory 4 , BBQ 180 50 20 Required 1. Compute the number of defective , or spoiled , bikes that are considered to be a . Normal spoilage b . Abnormal spoilage