Cost Management: A Strategic Emphasis 7th Edition by Edward Blocher,David Stout ,Paul Juras,Gary Cokins

Exercise 19

The number of abnormal spoiled units is 300 and the cost per equivalent unit is $2 for materials and $3 for conversion. The inspection point is at the end of processing. There are 600 units in ending work-in-process and 200 normal spoiled units. What is the cost of spoilage shown separately on the cost report