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 Normal spoilage (units) Abnormal spoilage (units) 25,000 20 1,500 Unit costs were: materials, $12.00 and conversion costs, $10.00. 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