Viti's Office Supplies manufactures desk organizers in its Processing Department. Direct materials are added at the beginning of the process, and conversion costs are incurred evenly throughout the production cycle. Inspection takes place at the end of the process and spoiled units constitute $4\%$ of the good units. Data provided for February are as follows:

WIP, beginning inventory February $125,500$ units

Direct materials $(100\%$ complete$)$

Conversion costs $(50\%$ complete$)$

Started during February $82,200$ units

Completed and transferred out $81,000$ units

WIP, ending inventory February $2815,500$ units

Direct materials $(100\%$ complete$)$

Conversion costs $(25\%$ complete$)$

Costs:

WIP, beginning inventory:

Direct materials $$150,000$

Conversion costs $44,000$

Direct materials added $219,916$

Conversion costs added $119,893$

$$

Required: Provide the solution to the following questions. Show your work as needed consistent with the $5-$step process and complete production report.

a$)$ What are the normal and abnormal spoilage units, respectively, for February when using FIFO?

b$)$ What costs would be associated with normal and abnormal spoilage, respectively, using the FIFO method of process costing?