Please help with this one

2. In October, the First Department reported the following data: a. All direct materials are added at the end of the process. b. Beginning work in process had 5,400 units, 90% complete. Costs in beginning inventory included direct materials, \$810; and conversion costs, \$249. c. Costs added to production during October were direct materials $1,728; and conversion costs $2,209. d. During October, 12,600 units were started. There were 2,500 units that remained in ending work in process, 25% complete. c. All units were inspected at the 80% point of completion and 1,100 units were spoiled. f. The first in, first out method is used. Required: (1) Compute the equivalent unit for direct materials. (2) Compute the unit cost. (3) Prepare the unit information of the production report the First Department and the cost information of the production report assuming all spoilage is normal. (4) Prepare the journal entry for the spoilage assuming all spoilage is considered normal. (5) Prepare the journal entry for the spoilage assuming all spoilage is considered abnormal