Pls do not handwrite the answer, this is for easy reading

Speedy Scoot manufacturers various lies of e-scooters due to itsrising popularity. Speedy scoot offers 3 models of e-scooters:Windy, Fast and Quiet. Because of the high volume of each line, thecompany employs a process costing system using the FIFO method todetermine unit costs.

A typical e-scooter consists of 4 components: electrical &electric system, the motion system, the structure and powertrain.The structure and the motion system are manufactured in theMoulding department. They are then consolidated into a singlee-scooter unit in the moulding department and transferred to theassembly department where they are assembling is completed. In theassembly department, the appropriate electrical & electricsystem and powertrain are added to complete each model ofe-scooter. Each of the 3 models of e-scooter is produced in a jointprocess up to the split-off point which is the Assembly process.After being assembled, the different models of e-scooters are sentto the packing department.

Annual cost and production figures for the Assembly departmentare as follows:-

                                                     Assembly Department Cost Data

	Transferred In from moulding Department	Assembly Materials	Assembly Conversion Cost	Total Cost of e-scooter through Assembly
Beginning WIP costs	$82,200	$6,660	$11,930	$100,790
Current period costs	$1,237,800	$96,840	$236,590	$1,571,230
Total costs	$1,320000	$103,500	$248,520	$1,672,020

Assembly Department Production Data

                                                                                                                               Percentage of completion

		No of units	Assembly Materials	Assembly conversion
Beginning Work in Progress		300	100%	80%
Transferred In from Moulding Department		4,500	-	-
Transferred Out to packing Department		4,000	100%	100%
End Work in Progress		400	50%	20%

Defective e-scooter are identified at the inspection point whenthe assembly conversion process is 70% complete. 50% of assemblymaterials are added at the beginning of the process and theremainder of the assembly materials are added at the 60% mark ofthe assembly conversion process. Hence, all assembly materials areadded by the time the e-scooter is inspected. The normal rejectionsfor defective e-scooter are 5% of the e-scooter reaching theinspection point. Any defective e-scooters above 5% quota are to betreated as abnormal. All defective e-scooter are destroyed afterremoved from the production process.

The production mix of the different models at the split-offpoint is determined to be 50%, 30% and 20% for Windy, Fast andQuiet respectively. In the Packing Department, separate packingcosts are incurred on each line of e-scooter. Due to the complexityof the parts for Windy, the packing cost is at $20 per unit ascompared to only $10 per unit for the other 2 models. The currentselling prices of Windy, Fast and quiet are at $700, $500 and $150respectively.

The production workers in the Moulding department are rewardedwith a fixed bonus if production volume can be efficient. This ismeasured based on achieving a fixed volume of production within thespecified period.

Required:

a) Compute the normal and abnormal spoilage for SpeedyScoot.

b)Prepare a production cost report for speedy scoot that showsthe following:

bi) Equivalent units computed for production with regards toeach cost category
bii) Costs of normal spoilage and abnormal spoilage
biii) Costs of units transferred out to Packing Department
bv) Costs of end WIP