Question 35 (2.5 points) Based on the information below, compute the cost of abnormal spoilage using the weighted average method for process costing. Assume that costs per equivalent unit under WA are $5 for DM and $7 for CC (The same table is used for Questions 35 and 36.) Physical units Direct materials Conversion costs Beginning WIP 22 $200 $110 Started 78 Good units completed & transferred out 75 Normal spoilage 10 Abnormal spoilage 5 Ending WIP 10 Total costs added during current month $1,500 $2,000 Degree of completion for BWIP: DM 100%; CC 40% Degree of completion for EWIP: DM 100%; CC 20% Degree of completion for BWIP: DM 100%; CC 40% Degree of completion for EWIP: DM 100%; CC 20% a) $80 b) $120 c) $100 d) $60