2) Maxire Shoes manufactures shoes. All direct materials are included at the inception of the produrilon prcxx:as. I or Marchi, i here were 2,800 units in b 1rinin1nveniory with ia direct material cost of $1,400. Direct materials totaled $35,000 for the month. Work-in-process records revealed that 70,000 units were started in March and that 60,000 were finished. When March ended there were 12,800 units in work-in-process. Normal spoilage of 2% of units finished was incurred. Ending work-in-process units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. Endicott uses the weighted- average method. Required: a. What are the direct materials costs assigned to completed good units? b. What are the direct material amounts allocated to the work-in-process ending inventory