Changying Shoes manufactures shoes. All direct materials are included at the inception of the production process. For March, there were $1,400$ units in beginning inventory with a direct material cost of $$700.$ Direct materials totaled $$15,000$ for the month. Work$-$inprocess records revealed that $35,000$ units were started in March and that $30,000$ were finished. Normal spoilage of $2\%$ of units finished was incurred. Ending work$-$in$-$process units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. Changying Shoes uses the weighted$-$average method.

Required:

a$.$ What are the costs dssigned to completed units when $1)$ spoilage units are recognized in the cost per equivalent unit and $2)$ when they are not recognized in the cost per equivalent unit?

b$.$ What are the costs transferred out if spoilage units are recognized, and what are the costs transferred out if spoilage units are ignored?

c$.$ What are the amounts allocated to the work$-$in$-$process ending inventory when spoilage units are recognized, and what are the amounts allocated to the work in$-$process ending inventory when spoilage units are ignored?