Great Kraft Mart 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. Spoiled units are identified when inspection occurs and disposed off at zero value. Relevant data are provided below: Inspection occurs when the units are Normal spoilage equals 5096 596 complete of the good units Production and cost data for December are provided below: units WIP, beginning inventory on December 1st 9 completion of DM 96 completion of Conversion 25,000 100% 6096 Started during December Completed and transferred out good units during December 75,000 76,000 units units units WIP, ending inventory on December 31st 9 completion of DM 96 completion of Conversion 16,000 100% 60% Costs incurred during the month of December Direct materials cost Conversion cost $225,000 $278,000 Cost of beginning WIP inventory as of December 1st Direct materials cost Conversion costs $125,000 $80,400 Great Kraft Mart uses weighted average method of process costing Required: a) What is the number of normal and abnormal spoiled units in December? b) What are the equivalent units of DM and CC for the month of December under Weighted average method? c) What is the total cost per equivalent unit? d) What cost is allocated to the abnormal spoilage units? e) What is the cost allocated to the completed and transferred out units? f) What is the cost assigned to the ending WIP? g) Record the journal entry for recognizing the abnormal spoilage in December