50% complete of the good units Inspection occurs when the units are Normal spoilage equals 5% Production and cost data for December are provided below: WIP, beginning inventory on December 1st % completion of DM % completion of Conversion 28,000 units 100% 60% Started during December 82,000 units Completed and transferred out good units during December 86,000 units WIP, ending inventory on December 31st 15,800 units % completion of DM 100% % completion of Conversion 60% Costs incurred during the month of December Direct materials cost Conversion cost Cost of beginning WIP inventory as of December 1st Direct materials cost Conversion costs $225,000 $278,000 $138,000 $130,278 Great Kraft Mart uses weighted-average method of process costing Required: a) What is the number of normal and abnormal spoiled units in December? b) What are the equivalent units of DM and CC for the month of December under Weighted average method? c) What is the total cost per equivalent unit? d) What cost is allocated to the abnormal spoilage units? e) What is the cost allocated to the completed and transferred out units? f) What is the cost assigned to the ending WIP? g) Record the journal entry for recognizing the abnormal spoilage in December.