Atlantic Manufacturing Company uses process costing (weighted average). All materials are added at the beginning of the process. Conversion costs are added evenly throughout the process. Normal spoilage rate calculated as a percentage of good units completed: The inspection point at which all spoilage was detected 100,000 units as follows: Materials Conversion Beginning work-in-process in the month of May was $1,600,000 $1,400,000 70% complete During the month of May 800,000 units were started with the following input costs: Materials $7,400,000 Conversion $4,190,000 Completed in May and transferred out: Ending work-in-process inventory Abnormal spoilage 30,000 units Required: Determine following values: 700,000 units. 100,000 units 10% 75% of process completion. units 60% complete Total equivalent units for conversion: Dollar value of abnormal spoilage: Cost of good units finished: Cost of ending work-in-process: Note: A production cost report is not required, but completing an abbreviated version would be useful for the discovery of part-marks.