Cellular Components manufactures components for cellular phones. Direct materials are added at the initiation of the manufacturing process. The process is consisting of two processes electronics and assembly. Conversion costs are incurred evenly throughout the assembly process. Inspection occurs when components are complete. Normal spoilage is 5% of good units. Data for June: + Beginning work in process Units 50,000 (20% Direct Materials $80,000 Conversion $25,000 materials, 80% conversion) Started into 80,000 units $1,300,000 $35,000 production Completed and 95,000 units transferred to finished goods Spoilage 7,000 units Ending work in 28,000 units process (50% materials, 40% conversion) a. Compute the cost of units transferred out, abnormal spoilage, normal spoilage, and ending work in process using Weighted Average and First In First Out.