Q3 (20 marks) Hawk Ltd. uses process costing in its Fabricating Department. At the beginning of October, it had 12,000 units in beginning work-in-process that were 40% complete with respect to conversion. During October it put 87,000 units into production and completed 89,000 good units. At October 31, there were 3,000 units in ending work-in-process that were 70% complete with respect to conversion Direct materials are added at the beginning of the process. Inspection occurs at the end of the process and normal spoilage is 6% of good output Costs related to the beginning inventory were $36,800 for direct materials and $28,600 for conversion costs. During the month, the company issued $280,000 of direct materials and incurred $599,400 of conversion costs What are the normal and abnormal spoilage units, respectively, for October assuming Hawk uses the weighted average method of process costing? Assuming Hawk uses the weighted-average method for process costing, the equivalent units for direct materials and conversion for October are