Work-in-process inventory concept
Abnormal spoilage is 100 units and normal spoilage is 400 units. Beginning work-in-process inventory consisted of 5,000 units; 20,000 units were started; and 22,000 units were completed this period. How many units are in ending work-in-process?
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There are 600 units ending work-in-process and 200 normal spoiled units. What is the cost of spoilage shown separately on the cost report?
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