Approach A Example Costs to account for $95,200 Divide by equivalent units 35,000 Cost per equivalent unit $2.72 Good units completed:30,000 X $2.72 $81,600 Add normal spoilage:1,000 X $2.72 2.720 Costs of good units transferred out $84,320 Work in process:4,000 X $2.72 10.880 Costs accounted for $95,200 海南大学董建华讲授 ☐7-13海南大学董建华讲授 7- 13 Approach A Example Costs to account for $95,200 Divide by equivalent units 35,000 Cost per equivalent unit $ 2.72 Good units completed: 30,000 × $2.72 $81,600 Add normal spoilage: 1,000 × $2.72 2,720 Costs of good units transferred out $84,320 Work in process: 4,000 × $2.72 10,880 Costs accounted for $95,200