Can you please solve the calculations for physical flow, equivalent units, cost per equivalent unit, cost assigned to units transferred out, cost of abnormal spoilage $($if applicable$),$ and cost assigned to units in ending work in process with the given production information for Assembly and Finishing.

Production information

Assembly: The company uses the weighted average method of process costing for this department.

Materials are added at the beginning of the process.

There is no spoilage in the assembly department.

Production information related to January:

Beginning work in process on January $1$ was $70\%$ complete as to conversion.

Ending work$-$in$-$process on January $31$ was $40\%$ complete as to conversion.

The beginning inventory on January $1$ included $$15,000$ for materials and $$6,000$ for conversion costs.

$\backslash$table$[[$Other information related to production in January for the Assembly Department:,$],[$Beginning work$-$in$-$process units,$20,000],[$Units started this period,$40,000],[$Units completed this period,$52,000],[$Ending work$-$in$-$process units,$8,000],[$Material costs added,$$44,000$