The abnormal spoilage is 300 units and the cost per equivalent unit is $2 for direct materials and $3 for conversion. The inspection point is at the end of processing. There are 600 units in ending Work-in-Process and normal spoilage is 200 units. What is the cost of spollage shown separately on the cost report? Cost of spolago There is no spoilage, the beginning WIP Inventory is 6,000 units, and the ending WIP Inventory is 4,000 units for the second department in a two department process. What is the number of units transferred in to the second department if good output of the second department is 35,000 units? Number of units transferred