Albers Refrigerator Company produces refrigerators in its Processing Department. Direct materials are added at the start of the production process. Conversion costs are added evenly throughout the production process. The inspection takes place as units are placed into production. After inspection, some units are spoiled due to material defects. Spoiled units generally constitute 4% of the good units. Data provided for April 2015 are as follows:

WIP, beginning inventory 4/1/2015 50,000 units
Direct materials (100% complete)
Conversion costs (50% complete)

Started during April 164,000 units
Completed and transferred out 162,000 units

WIP, ending inventory 4/30/2015 30,000 units
Direct materials (100% complete)
Conversion costs (25% complete)

Costs:
WIP, beginning inventory:
Direct materials $ 300,000
Conversion costs 88,000
Direct materials added 419,832
Conversion costs added 219,786

1. What are the normal and abnormal spoilage units, respectively, for April when using FIFO?
Group of answer choices

2,800 units; 2,960 units

6,480 units; 15,520 units

6,560 units; 3,280 units

6,480 units; 22,000 units

2. What costs would be associated with normal and abnormal spoilage, respectively, using the FIFO method of process costing?
Group of answer choices

$16,000; $8,000

$60,216; $25,142

$25,142; $60,216

$2,514; $6,020

3. What costs are associated with the ending work-in-process inventory for direct materials and conversion costs, respectively, using the FIFO method of process costing?
Group of answer choices

$80,000; $46,200

$76,800; $9,900

$99,000; $76,800

$76,500; $9,700

4. Which of the following journal entries correctly represents the transfer of completed goods begun during April using the FIFO method of process costing?
Group of answer choices

Finished Goods 855,559
Work in Process 855,559

Finished Goods 880,702
Loss from Abnormal Spoilage 60,216
Work in Process 940,918

Loss from Normal Spoilage 25,142
Finished Goods 25,142

Finished Goods 940,918
Work in Process 940,918