Viareggio Manufacturing produces a plastic pot in a two $-$ stage molding and finishing operation. The company uses a weighted average method costing system. During the month of January, the following data were recorded for the Finishing Department:

$\backslash$table$[[$Units of beginning inventory,$12000],[$Percentage completion of beginning units,$45\%],[$Units started,$60000],[$Units completed,$40000],[$Units in ending inventory,$20000],[$Percentage completion of ending units,$90\%],[$Beginning WIP inventory costs:,$90000],[$Transferred in$,40,000],[$Conversion costs,$650000],[$Costs added during current period:,$640000],[$Transferred in$,630000],[$Direct materials,$615000],[$Direct manufacturing labor,$],[$Manufacturing overheads,$]]$

Conversion costs are incurred evenly during the process. Direct material costs are incurred when production is $90\%$ complete. The inspection point is at the $70\%$ stage of production. Normal spoilage is $8\%$ of all good units that pass inspection.

Required:

For the month of January, calculate the EUPs and the cost per unit, summarize total costs to account for, and assign these costs to units completed and transferred out $($including normal spoilage$),$ to abnormal spoilage and to units in ending work in process. Provide the journal entry related to the transfer between the finishing department and the finished goods inventory.