1) Abnormal spoilage is 151 units and normal spoilage is 604 units. Beginning work-in-process inventory consisted of 7,450 units; 24,200 units were started; and 22,400 units were completed this period. How many units are in ending work-in-process?

2)There is no spoilage, the beginning work-in-process inventory is 7,000 units, and the ending work-in- process inventory is 8,400 units for the second department in a two department process. What is the number of units transferred in to the second department if good output of the second department is 38,450 units?