3} Atlantic Manufacturing Company uses process costing. All materials are added at the beginning of the process. The normal spoilage rate is calculated as 10% of good units completed. The cost of the beginning work-in-process in the Month of May is $3,000,000, including $1,600,00l of input of materials, 100,000 units, and $1,400,000 for conversion costs. The beginning work-inprocess is 70% complete. During May, the input includes $7,400,000 for materials, 800,000 units started and $4,190,000 for conversion costs. There were 700,000 good units nished. In addition, the ending work-inprocess i May is 100,000 units with 60% complete. The abnormal spoilage is 30,000 units. All spoilage occurred when all processing was complete, at the nal inspection. Required: Use the weighted-average method to calculate: (a) The dollar value of abnormal spoilage. (b) The cost of the good units nished. (c) The cost of ending work-inprocess inventory