Answered Essay: The following​ data, in physical​ units, describe a grinding process for​ January:

The following​ data, in physical​ units, describe a grinding process for​ January:

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Inspection occurs at the​ 100% completion stage. Normal spoilage is

4%

of the good units passing inspection.Read the requirements

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.

Requirement 1. Compute the normal and abnormal spoilage in units.

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Normal spoilage units
Abnormal spoilage units

Work in process, beginning 19,400
Started during current period 178,000
To account for 197,400
Spoiled units 12,400
Good units completed and transferred out 160,000
Work in process, ending 25,000
Accounted for 197,400

Expert Answer

 

Work in process, beginning 19400
Add: Started during current period 178000
To account for 197400
Good units completed and transferred out 160000
Work in process, ending 25000
Spoiled units 12400
197400
Normal spoilage = 4% of good units = 4% x 160000 6400
Abnormal spoilage 6000
Total spoiled units 12400
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