Mela Incorporated obtains fish and then processes them into frozen fillets for distribution to its retail sales department. Direct materials are added at the initiation of the cycle. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some fillets are spoiled due to nondetectible defects. Inspection occurs when units are 50% converted. Spoiled fillets generally constitute 3.5% of the good fillets. Data for April 2008 are as follows:

WIP, beginning inventory 4/1/2008	40,000 fillets
Direct materials (100% complete)
Conversion costs (50% complete)
Started during April		75,000 fillets
Completed and transferred out 4/31/2008		100,000 fillets
WIP, ending inventory 4/31/2008		8,000 fillets
Direct materials (100% complete)
Conversion costs (20% complete)
Costs for April:
WIP, beginning Inventory:
Direct materials	$ 55,000
Conversion costs	40,000
Direct materials added			145,100
Conversion costs added			188,065

What is the number of total spoiled units?

Normal spoilage totals?

What cost is allocated to abnormal spoilage using the weighted-average process-costing method?