Process Costing and Spoilage Example Big Mountain,Inc.,manufactures skiing accessories. All direct materials are added at the beginning of the production process. In October,$95,200 in direct materials were introduced into production. Assume that 35,000 units were started,30,000 good units were completed,and 1,000 units were spoiled (all normal spoilage) 海南大学董建华讲授 7-11日海南大学董建华讲授 7- 11 Process Costing and Spoilage Example Big Mountain, Inc., manufactures skiing accessories. All direct materials are added at the beginning of the production process. In October, $95,200 in direct materials were introduced into production. Assume that 35,000 units were started, 30,000 good units were completed, and 1,000 units were spoiled (all normal spoilage)