Ottawa Manufacturing is a furniture manufacturer with two departments: moulding and finishing. The company uses the weighted-average method of process costing. In August, the following data were recorded for the finishing department:

Units of beginning work-in-process inventory .........................................12,500

Percentage completion of beginning work-in-process units .......................... 25%

Cost of direct materials in beginning work-in-process ................................$ 0

Units started ................................................................................87,500

Units completed ............................................................................62,500

Units in ending inventory .................................................................25,000

Percentage completion of ending work-in-process units ............................. 95%

Spoiled units ...............................................................................12,500

Total costs added during current period:

Direct materials............................................................................. $819,000

Direct manufacturing labour ............................................................. $794,500

Manufacturing overhead ................................................................. $770,000

Work in process, beginning:

Transferred-in costs .......................................................................... $103,625

Conversion costs ............................................................................. $ 52,500

Cost of units transferred in during current period........................................ $809,375

Conversion costs are added evenly during the process. Direct materials costs are added when production is 90% complete. The inspection point is at the 80% stage of production. Normal spoilage is 10% of all good units that pass inspection. Spoiled units are disposed of at zero net disposal value.

Required

For August, summarize total costs to account for, and assign these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process.