Direct materials are added at the beginning of production. Conversion costs are incurred evenly throughout production . Spoiled units are detected at inspection, which occurs at the end of the production process. Normal spoilage is 5% of the good united completed and transferred out. Any spoilage over this amount is abnormal spoilage

	Physical Units	Degree of Completion	Material	Conversion
Beginning Work-In-Process	20,000	75%	$100,000	$60,000
Started During the Period	80,000
Ending Work-In-Process	16,000	65%
Good Units Completed and Transferred	76,800
Total Costs Added During the Period			$200,000	$280,000

a) What is the total number of spoiled units?

b) How many of the spoiled units are considered abnormal spoilage?

c) How many of the spoiled units are considered normal spoilage?

d) What cost is assigned to the abnormal spoilage using the weighted average process costing method?

Please help I am stuck on this multiple part question.