Silver Spoon Incorporated is a manufacturer of kitchen utensils. They use a process costing system. They had the following activity in one of their departments during September: Final inspection of the units occurs at the end of the process. Silver Spoon considers normal spoilage to be 1% of the good units (good units = units passing inspection). There is no resale value for spoiled units at Silver Spoon. How many "spoiled units" were there, in total, for the month? Compute the normal and abnormal spoilage, if any, for the month in units. Normal spoilage ______ Abnormal spoilage ______ Silver Spoon spreads the cost of normal spoilage over the units transferred out of the department. The cost of abnormal spoilage is charged to the income statement as a period cost. If the cost per equivalent unit of production (including all material and conversion costs) for the month was $10.00, what was the amount, in total, charged to the income statement during the month for abnormal spoilage? what was the final cost per unit of the 175,000 units transferred out of the department? (If necessary, round to two decimals.)