Part III Weighted Average Process Costing with Spoilage $(20$ points $-20$ minutes$)$

Venosis Sports is a manufacturer of sportswear. It produces all of its products in one department. The information for the current month is as follows:

$\backslash$table$[[$Beginning work in process,$22,000$ units$],[$Units started,$44,000$ units$],[$Units completed,$55,000$ units$],[$Ending work in process,$10,000$ units$],[$Spoilage$,1,000$ units$],[,],[$Beginning work$-$in$-$process direct materials,$$15,000$