Craft Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to nondetectible materials defects. Inspection occurs when units are 100% converted. Spoiled units generally constitute 5% of the good units. Data for December 2019 are as follows:

WIP, beginning inventory 12/1/2019 20,000 units

Direct materials (100% complete)

Conversion costs (75% complete)

Started during December 80,000 units

Completed and transferred out 12/31/2019 76,800 units

WIP, ending inventory 12/31/2019 16,000 units

Direct materials (100% complete)

Conversion costs (65% complete)

Costs for December:

WIP, beginning Inventory:

Direct materials $ 100,000

Conversion costs 60,000

Direct materials added 200,000

Conversion costs added 280,000

1. Abnormal spoilage totals?

2. What cost is allocated to abnormal spoilage using the weighted-average process-costing method?

3. What are the amounts of direct materials and conversion costs assigned to ending work in process using the weighted-average process-costing method?