Ashcroft Industries manufactures wood furniture. In the Lamination Department, varnish is added when the goods are 60 percent complete as to overhead. The units that are spoiled during processing are found upon inspection at the end of production. Spoilage is considered discrete Production Data for May 20x8 Beginning inventory (80% complete as to labor, 70% complete as to 1,000 units overhead) Transferred in during month 7,450 units Ending inventory (40% complete as to labor, 20% complete as to overhead) 1,500 units Normal spoilage (found during final quality inspection) 100 units Abnormal spoilage-found at 30% completion of direct labor and 15% of 200 units conversion; the sanding machine was misaligned and scarred the chairs All other units were transferred to finished goods Cost Data for May 20x8 Beginning work in process inventory: Prior department costs $7,510 Varnish Direct labor 2,194 Overhead 5,522 $ 16,176 Current period costs: Prior department costs $68, 540 Varnish 7,015 Direct labor 23,000 Overhead 56,782 255, 337 950 $250 Total costs to account for Required: Determine the proper disposition of the May 20X8 costs for the Laminating Department using the weighted average method