Process Costing-Moulding Dept. [First Dept] Clark Ltd. makes nails. All Direct Material is added at the middle of the process. Conversion Costs are added uniformly throughout the process. Spoilage is detected at the end of the process. Normal spoilage is 5% of good units. Physical Units Direct Conversion (sacks of nails) Material Costs Work in Process, March 1 2,000 $4,000 $4,800 Started in March 11,000 To Account for: 13,000 Good units completed And transferred out Normal Spoilage 10,000 Abnormal spoilage cile 500 700 Work in Process, March 31 ? Accounted for: 13,000 Costs added during March $19,000 $18,000 Percent of Completion: Work in Process, March 31 ?% 25% REQUIRED: Prepare a Production Cost Worksheet for the Moulding Dept. Use 4 decimal places for unit costs.