Please solve this cost accounting problem

Use FIFO to calculate CGM, ASE, and Ending WIP for February Spoilage is detected only when waffles are complete. Beginning wlP is 78% Christineco makes waffles complete with respect to materials and 34% complete with respect to conversion. Ending WIP is 5g% complete with respect to materials and 27% complete with respect to conversion. Normal spoilage is 40 waffles of the completed units, 52 were spoiled 2. Conversion $5,600 Units Costs DM VVIP 00, Tes costs Started Beg WIP 3200 500$22,450 Usompleted -13550 Using FIFO, create the journal entries for CGM and Abnormal Spoilage Expense Are costs increasing or decreasing