Weighted-average method, packaging department (continuation of 18-31). In the Seafoo...

Weighted-average method, packaging department (continuation of 18-31). In the Seafood Company’s packaging department, conversion costs are added evenly during the process, and direct materials are added at the end of the process. Spoiled units are detected upon inspection at the end of the process and are disposed of at zero net disposal value. All completed work is transferred to the next department. The transferred-in costs for May equal the total cost of good units completed and transferred out in May from the cleaning department, which were calculated in Problem 18-31 using the weighted-average method of process costing. Summary data for May follow.

For the packaging department, use the weighted-average method to summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process.