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These units will be classified as normal spoilage and therefore, none of the spoilage costs will be expensed. When spoilage is normal, the costs allocated to the normally spoiled units are added to the costs of the good units that pass the inspection point. The spoiled units are normal spoilage because the number of spoiled units is within the normal amount of spoilage. The fact that they can be sold does not change the fact that they are spoiled units. An example of spoilage that is sold is garments or linens that are sold at a reduced price as "seconds" with the understanding that they are not perfect. Spoilage may also be discarded if there is no market for it. In this question, the number of spoiled units considered normal spoilage is expressed as a percentage of the number of units inspected. The total number of units inspected during the month was all of the units in beginning work-in-process inventory (20,000) plus all of the units transferred in during the month (180,000), as follows: The units are inspected at the 70% point, and the units in BWIP were only 60% complete at the beginning of the month. Therefore, the 20,000 units in BWIP were inspected during the current month. All of the units transferred in (180,000) during the month were also inspected. The transferred-in units that were completed were inspected, and so were the transferred-in units that were still in ending WIP inventory at month end. The units in ending WIP inventory were 80% complete with respect to conversion; and since inspection is done at the 70% point, those units in ending inventory were inspected during the current month. Therefore, 200,000 units (20,000 in BWIP + 180,000 transferred in) were inspected during the period. The allowance for normal spoilage is 4% of the units inspected, so 4% of 200,000, or 8,000 units, would be normal spoilage. Since only 5,000 units were spoiled, all of those 5,000 units are normal spoilage.
This is the cost per EUP attached to the transferred-in units ($2.00) plus the cost per EUP for conversion activities in this department ($1.80) multiplied by the 5,000 spoiled units. This is not the correct way to calculate the total spoilage cost for the period, because the spoilage cost must be calculated separately for transferred-in units and conversion activities. Furthermore, the total spoilage cost for the period is not the amount of spoilage cost that was expensed.
This is the total amount of spoilage cost for the period. However, this is not the amount of spoilage cost that was expensed.