APCO manufactures various lines of windows; it employs a process-cost system using the weighted average method to determine unit costs. Window frame parts are manufactured in the Molding department. The parts are consolidated into a single frame unit in the Assembly department where they are partially assembled. After assembly, the frames are sent to the Glass department. Below are the annual cost data f the Assembly department: 2 Page Prior period costs Current costs Transferred from Molding department $82,200 $1,237,500 Assembly Material Labour $1,600 $8,000 $23,580 $149,940 Overhead $11,800 $260,190 Assembly department began the current period with 3,000 units in work-in-process. These units were 65% complete. 45,000 units were transferred from the Molding department. Materials are added at 50% stage of completion, labour is added when the units are 30% complete and overhead is incurred uniformly. Units are inspected at 60% stage of completion. Rejected units are thrown away. Normal spoilage is 2% of the units inspected. Units are inspected again when they are 75% complete. Rejected units are returned to the 35% stage of completion for rework. Normal rework is 1% of units surviving inspection. There were 46,000 units inspected for rework and 1,000 units were rejected for spoilage. Spoiled units are sold for ten dollars each. Ending work-in-process consists of 1,800 units, 70% complete Required: 2. Using weighted average process costing method, determine cost of goods completed, cost of ending work-in-process, loss from abnormal spoilage, and loss from abnormal rework in the Assembly department. Noten use and show numerical fractions, such as 1/3,4/5, etc., (not decimal) for