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:

Units Transferred in costs Direct Materials Conversion

Beginningwork in process 50,000 ( ?% materials,

80% conversion) $60,000 $80,000 $25,000

Started into production 80,000 units $100,000 $1,300,000 $35,000

Completed and transferred

to finished goods 95,000 units

Spoilage 7,000 units

Ending work in process 28,000 units

(? 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.