Company X uses WA method in process costing and presented

the following information:

• BWIP = 1500 physical units (20%

  completed for CC)

• Units started = 10000 physical units
• Units completed = 6684 physical units

• EWIP = 3000 physical units (80%

  completed for CC)

• Normal spoilage rate = 10%
• Inspection point = 70%