Answer Questions 1 and 2 depends on the following information:

Smart manufacturing company provided the following information. Direct materials are included at the beginning of the process, Conversion costs are added evenly., some units are spoiled due to nondetectible material defects. Spoiled units generally constitute 3% of the good units. Data provided for February 2015 are as follows:

WIP, beginning inventory 2/1/2015

51,000 units

Direct materials (100% complete)

Conversion costs (50% complete)

Started during February 170,000 units

Completed and transferred out 180,000 units

WIP, ending inventory 2/28/2015 units 26,000

Direct materials (100% complete)

Conversion costs (25% complete)

Costs:

WIP, beginning inventory:

Direct materials 280,000$

Conversion costs 80,000$

Direct materials added 408,000

Conversion costs added 264,000

1- What are the normal and abnormal spoilage units, respectively, for February when using FIFO?

2- What costs would be allocated with normal and abnormal spoilage, respectively, using the FIFO method of process costing?