Watkins Company had the following production for the month:

Units

Work-in-process, beginning 6,000

Started during the month 24,000

Completed and transferred to finished goods 18,000

Spoilage incurred 3,000

Work-in-process, ending 9,000

Materials are added at the beginning of the process. As to conversion cost, work-in-process was 20% complete at the beginning and 70% complete at the end of the month. Spoilage is detected at the end of the process.

1. Using the weighted-average method, the equivalent units for the month, with respect to conversion cost, were:

2. Assume that the spoilage for the month included abnormal spoilage of 1,000 units, and that the total costs incurred to date for materials and conversion costs are $30,000 and $54,600, respectively. What is the amount debited to the finished goods accounts for the month's production?