A firm uses a process-costing system and inspects its goods at the end of manufacturing. The inspection as of June 30 revealed the following information for the month of June: Good units completed 18,000 Normal spoilage (units) 300 Abnormal spoilage (units) 135 Unit costs were: materials, $4.50 and conversion costs, $5.50. The number of units that the firm would transfer to its finished goods inventory and the related cost of these units are: Number of Units ?? Cost ??