Azure Textiles Company makes silk banners. Direct materials are added at the beginning of the process, and conversion costs are added evenly during the process. Spoilage is detected upon inspection at the completion of the process. Spoiled units are disposed of at zero net disposal value. Physical Units Direct Conversion Materials Costs Work in process, beginning (units) 5,800 100% 30% Started during current period 25,000 Good units completed and transferred out during current period: 27,000 27,000 27,000 Normal spoilage as percentage of good 12.0% units Work in process, ending (given) 500 100% 40% Cost of Work in process, beginning $123,000 $87,000 Costs added in current period 500,000 380,000 Summarize the total costs to account for and assign those costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work in process, assuming the company uses First-in-first-out method ii) Weighted-average method