ng The Maritime Craft Company makes wooden containers. In the Processing Department, direct materials are added at the beginning of production, and conversion costs are added evenly during the production process. Normal spoilage is 10% of total good output for a period, and defects are detected during the inspection of finished units. The work in process beginning inventory was 1,500 units (60% complete with respect to conversion), 8,500 units were started, 7,000 were transferred out, and 2,000 units are in the work in process ending inventory (50% complete with respect to conversion). Costs in the Processing Department were as follows: Work in process-beginning Direct materials Conversion costs (labour and overhead) Added during month Direct materials Conversion costs $ 12,000 9,000 $ 21,000 $ 76,500 89,100 $165,600 Instructions 1. Compute the costs of normal spoilage, using the weighted average approach. 2. Compute the cost of abnormal spoilage, using the weighted average approach. 3. Compute the total cost of the units completed and transferred out, using the weighted average approach.