Brief Exercise 6-23 (Algo) Weighted-average costs per equivalent unit... [LO 6-4] Weighted-average costs per equivalent unit are $2.80 for direct materials and $3.40 for conversion. There are no transferred-in costs and no spoilage. What is the cost of goods completed and transferred out if 24,500 units are completed and 2,450 units are in ending inventory? Abnormal spoilage was 155 units and normal spoilage is 620 units. Beginning Work-in-Process Inventory consisted of 8,800 units; 24,000 units were started; and 26,600 units were completed this period. How many units were in ending Work-in-Process? The abnormal spoilage is 210 units and the cost per equivalent unit is $5 for direct materials and $6 for conversion. The inspection point is at the end of processing. There are 420 units in ending Work-in-Process and normal spoilage is 140 units. What is the cost of spoilage shown separately on the cost report?