10. Equivalent units, beginning work-in-process inventory costs, and cost per EU were as follows for the Assembly department:

Calculate the value of completed units, ending work-in-process inventory, and the loss caused by abnormal spoilage, using first the weighted average method, then the FIFO method (use the same equivalent units and cost per EU for both methods).

Transferred-in costs Direct materials Conversion costs Completed units 10,000 10,000 8,000 Normal spoilage 500 500 500 Abnormal spoilage 200 200 200 Ending WIP 3,000 3,000 2,000 Total 13,700 13,700 10,700 Beg. WIP costs $5,000 $2,000 $8,000 Cost per EU $2.00 $1.50 $5.00