Use the following to answer the next 3 questions Cracked Inc. manufactures a single product and uses the weighted average method of process costing. Direct materials are added at the beginning of the production process. Conversion costs are incurred evenly throughout production. Inspection takes place at the end of the production process. After inspection, some units are spoiled due to defects. Spoiled units generally constitute 2% of the good units transferred out (this is normal spoilage). Assume all spoilage is from the current month's production. Data provided for September is as follows: Units: WIP, beginning inventory WIP, ending inventory Started in September Good units completed and transferred out 12,500 5,700 54,000 58,500 Beginning work in process was 40% complete with respect to conversion. Ending work in process was 20% complete with respect to conversion. Costs: WIP, beginning inventory: Direct material cost Conversion costs Costs added: Direct material costs added Conversion costs added $ 66,415 $37,622 $160,920 $119,574 (5 points) How many units will be included in abnormal spoilage for September? a. 1,130 units b. 970 units c. 1,220 units d. 1,084 units e. 1,380 units f. 1,170 units g. 1,280 units h. None of the above (5 points) What cost would be associated with normal spoilage and abnormal spoilage respectively, in September? a. $7,927; $5,781 b. $6,437; $7,271 c. $7,247; $6,461 d. $5,483; $8,225 e. $6,973; $6,735 f. $7,090; $6,848 g. $4,001; $2,972 h. None of the above (5 points) What costs are allocated to the good units transferred out during September? a. $348,660 b. $362,368 c. $384,758 d. $347,876 e. $355,633 f. $355,000 g. None of the above