The following information is available for shenghai Corporation for the assembly department for the current year:

		Costs of Beginning Work in Process:
Beginning Work in Process (55% complete)	8,500 units	Material	$15,000
Started	26,000 units	Conversion	26,000
		Transferred-In	36,000
Ending Work in Process (60% complete)	10,800 units	Current Costs:
Transferred out	23,000 units	Material	$88,500
		Conversion	123,850
		Transferred-In	171,000

All materials are added at the start of production. Normal spoilage is up to 2% of the units started during the period. Inspection of units occurs at the 70% processing point. shenghai uses weighted average costing

Total costs transferred out of the department is:?

The total cost of normal spoilage is:??

The total cost of ending work in process is:??