Please provide solutions in good accounting form. Thank you!

The following information is available for DVC Corporation for the current month:

Started this month	120 000	Units
Beginning WIP (3/5 incomplete)	11 250	Units
Total spoilage	3 000	Units
Abnormal spoilage	1 350	Units
Ending WIP(30% to be done)	?	Units
Transferred out	108 750	Units

Beginning Work in Process Costs:
Material	15 600
Conversion	20 700

Current Costs:
Material	180 000
Conversion	525 915

All the materials are added at the start of production and the inspection point is at the end of the process. Using the more accurate method representing the physical flow of units.

Required: (USE FIFO METHOD)

1. Total costs of units transferred-out

2. The amount of work-in-process, end

3. Cost of abnormal loss units