Does anything change when inspection occurs at 50% completion rather that at the end of the product cycle.

I cannot get my answer to tie in with multiple choice answers given - Please Help!
Beg WIP 10,000 units (Direct Materials 100%, Conversion Costs 75%)

Started during period = 40,000 units
Completed &
Transferred out 38,400 units
Ending WIP 8,000 units (Direct Materials 100%, Conversion Costs 65%)

DIRECT MAT CONVERSION COSTS
WIP Begining 50,000 30,000

Direct materials added = $100,000
Conversion costs added = $140,000



Total Spoilage = (WIP Beg inv+Units Started)-(Good units c & to+Ending WIP)
10,000 + 40,000 - 38,400 + 8,000

Total Spoiled Units 3,600

Normal = 5% of 38,400
Equivalent units
Flow of Production
Physical Units Direct Materials Conversion Costs
WIP - Beginning 10,000
Started during current period 40,000
To account for 50,000

Good units completed and transferred out 38,400 38,400 38,400
Normal Spoilage on good units 1,920 1,920 960
(1,920 x 100% ; 1920 x 50%)
Abnormal Spoilage 1,680 1,680 840

WIP - Ending 8,000 8,000 5,200

Accounted for 50,000

Work done to date 50,000 45,400


Total Production costs Direct Materials Conversion Costs

WIP - Beginning 80,000 50,000 30,00
Costs added in current period 240,000 100,000 140,000
To account for 320,000 150,000 170,000


Costs incurred to date 150,000 170,000
Equivalent units 50,000 45,400
Cost per equivalent unit 3 3.74

Assignment of costs:
Good units c&to 258988.5463 115200 143,788.55
Normal Spoilage $9,354.71 $5,760.00 $3,594.71
Total cost of good units c&to $268,343.26 $120,960.00 $147,383.26

Abnormal spoilage $8,185.37 $5,040.00 $3,145.37

WIP - Endi $43,471.37 $24,000.00 $19,471.37


$320,000 $150,000 $170,000