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Tooker Company adds materials at the beginning of the process in Dept A. Information concerning the materials used in April production is as follows: UnitsWip, April 1 (50% complete) 10,000Started during April 50,000Completed and transferred to next department during April 36,000Normal spoilage 3,000Abnormal spoilage 5,000WIP, April 30 (70% complete) 16,000
Problem 1: Under its system, costs of normal spoilage are treated as a part of the cost of good units produced. The costs of abnormal spoilage are charged to factory overhead control. Using the weighted average method, what is the EUP for the materials unit cost calculation for the month of April?
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