In July, the Assembly department of Mercury Manufacturing began the month with 1,200 units in work-in-process inventory (75% complete). During the month, 14,000 units were transferred in, with costs of $114,000 attached to them from the Molding department. During the month, 15,000 units were completed, 800 of which were spoiled. Spoilage is normally 5% of good output. Ending work-in-process was 30% complete. In the Assembly department, all direct materials are added when the product is 50% complete, and conversion costs are applied evenly throughout the process. The value of beginning work-in-process inventory was $18,880 ($7,600 in costs transferred from Molding, $3,750 in direct materials costs, and $7,530 in conversion costs). During July, $15,000 in direct materials costs and $33,885 in conversion costs were incurred in the Assembly department.

Assuming that Mercury Manufacturing uses the FIFO method of process costing, find the value of units completed and transferred out, ending work-in-process inventory, and the loss caused by abnormal spoilage for the Assembly department.