Randall Inc. manufactures pocket protectors and uses the FIFO method of process costing. Direct materials are added at the beginning of the production process. Conversion costs are incurred evenly throughout production. Inspection takes place at the end of the production process. After inspection, some units are spoiled due to defects. Spoiled units generally constitute 1% of the good units transferred out (this is normal spoilage). Assume all spoilage is from the current months production. Data provided for February is as follows: Units: WIP, beginning inventory (70% complete) 84,300 WIP, ending inventory (40% complete) 75,400 Started in February 354,500 Good units completed and transferred out 357,000 Costs: WIP, beginning inventory: Direct material cost $ 36,950 Conversion costs $ 15,730 Costs added: Direct material costs added $141,800 Conversion costs added $100,365 How many units will be included in abnormal spoilage for February? What cost would be associated with normal and abnormal spoilage, respectively, in February? What costs are allocated to the good units transferred out during February?