Redwing Shoes manufactures shoes. Redwing uses first in first out. The following table is for the month of August. There are 5,000 units in beginning work in process. The units are seventy percent complete Materials are cut and transferred to assembly to arrive at final product. Materials are added in assembly at the beginning of the process. Inspection occurs at when units are 60 percent complete. Normal spoilage is ten percent of all units that pass inspection. During August 75,000 units where started, 60,000 completed and ending work in process is 10,000 units. Ending work in process are fifty percent complete. Cost in beginning work in process: Direct materials $50,000, Transferred in 60,000, Conversion $70,000 Cost added during the month Direct materials $150,000, Transferred in $225,000, Conversion $173,750 Required: Determine using first in first out: A. The cost of units transferred out B. The cost of ending work in process C. Cost of normal and abnormal spoilage D. Why does Weighted Average report a different cost per unit and total cost assigned to products?