Segado, Inc. mass-produces goods in three processes. In the second process, direct materials are added at the beginning, conversion costs are incurred evenly throughout the process, and the normal spoilage rate is 5%. This period, the 90,000 units transferred into the second process had costs of $450,000 attached to them from the first process. The 20,000 units in beginning work-in-process inventory (30% complete) were worth $280,000 ($100,000 in transferred-in costs, $120,000 in conversion costs, and $60,000 in direct materials costs). During the period, the second process cost $303,000 for direct materials and $402,720 for conversion. At the end of the period, 85,000 units had been transferred on to the third process, and 22,000 units from process 2 were only 40% complete.

Enter all dollar values without dollar signs

Round your answers to the nearest dollar except costs per equivalent unit.

Physical units:
Completed from beginning work-in-process inventory
Completed that were started during the period
Normal spoilage
Abnormal spoilage
Equivalent units:
For goods completed and transferred out from beginning work-in-process inventory, transferred-in costs
For goods completed and transferred out from beginning work-in-process inventory, direct materials costs
For goods completed and transferred out from beginning work-in-process inventory, conversion costs
For goods completed and transferred out that were started during the period (same for all costs)
For goods normally spoiled (same for all costs)
For goods abnormally spoiled (same for all costs)
For ending work-in-process inventory, transferred-in costs
For ending work-in-process inventory, direct materials costs
For ending work-in-process inventory, conversion costs
Cost per equivalent unit:
For transferred-in costs
For direct materials
For conversion costs

The value of:

a. Good units completed and transferred out

b. Abnormal spoilage

c. Ending work-in-process inventory