Use the following information for the next 5 questions.
You are given the following information for the SJK Company for January: 
The total processing cost per equivalent unit was $15 in January. SJK considers spoilage equal to 5% of the good units transferred out to finished goods to be normal. SJK uses the weighted average method of process costing for its sole production department, and inspection for spoiled units occurs at the end of processing.
-The costs attached to abnormal spoilage total
Definitions:
American Progressives
A political movement in the late 19th and early 20th centuries advocating for social reform, governmental transparency, and regulation of monopolies.
European Counterparts
Entities or individuals in Europe that correspond to or are equivalent to those in another region or country.
Political Parties
Organizations of people who share similar political goals and opinions, aiming to influence public policy by getting their candidates elected to office.
Technology
The use of scientific knowledge for practical purposes, especially in industry and in devices, methods, and materials that transform life and work.
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