22. In July, the Assembly department of Richmond Manufacturing began the month with 2,000 units in work-in-process inventory (60% complete). During the month, 25,000 units were transferred in, with costs of $121,500 attached to them from the previous department. During the month, 20,000 units were completed, 600 of which were spoiled. Spoilage is normally 3% of good output. Ending work-in-process was 35% complete. In the Assembly department, all direct materials are added when the product is 50% complete, and conversion costs are applied evenly throughout the process. The value of beginning work-in-process inventory consisted of

$40,500 in costs transferred from the previous department, $68,000 in direct materials costs, and

$92,045 in conversion costs. During July, $272,000 in direct materials costs and $414,202.50 in conversion costs were incurred in the Assembly department.

Find the value of units completed and transferred out, ending work-in-process inventory, and the loss caused by abnormal spoilage for the Assembly department, first using the weighted average method of process costing, then using the FIFO method.