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 are50%completeNormal spoilage equals5%of the good unitsProduction and cost data for December are provided below:WIP, beginning inventory on December 1st30,000units% completion of DM100%% completion of Conversion60%Started during December80,000unitsCompleted and transferred out good units during December86,000unitsWIP, ending inventory on December 31st16,000units% completion of DM100%% completion of Conversion60%Costs incurred during the month of DecemberDirect materials cost$225,000Conversion cost$278,000Cost of beginning WIP inventory as of December 1stDirect materials cost$127,000Conversion costs$80,560Great Kraft Mart uses weighted-average method of process costingRequired: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.