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	26,000
Normal spoilage (units)	70
Abnormal spoilage (units)	2,000
Unit costs were: materials, $12.00 and conversion costs, $9.50. The number of units that the firm would transfer to its finished goods inventory and the related cost of these units are:
					Please show work