Inter Manufacturing Company manufactures expensive chairs. The following data relates to January 20x1.
Beginning Work in Process (1-1-x1) (BWIP)	3,000		Units
Added during the month	13,000		Units
Completed and transferred out (CTO)	14,000		Units
Ending Work in Process (31-1-x1) (EWIP)	2,000		Units
Percentage of completion of conversion costs for BWIP & EWIP	80%
Costs added during January
	Total costs		Material costs
Beginning Work in Process (1-1-x1)	$60,000		$32,000
Costs added during January	$280,000		$135,000
Inter uses First In First Out (FIFO), and materials are added at the beginning of the process.
The inspection point, for spoilage units, occurs at the end of the production process
Spoilage is considered abnormal if it is greater than		2%	of CTO

Find normal spoilage and abnormal spoilage in units, total costs of CTO, and total cost of EWIP.