Sea Eagles, Inc. uses weighted-average process costing. During the current period 60,000 units were started,  beginning WIP consisted of 8,000 units, 60% complete, and ending WIP was 10,000 units, 30% complete. Normal   rework is 2% of the 60,000 units inspected. The inspection point is at the 70% point, and rejected units are  returned to the 40% point. The spoilage inspection point is at 80%. Normal spoilage is 3% of the units inspected,  and 2,000 units were rejected. Materials are added at the beginning of the process and conversion costs are applied  evenly. Beginning WIP costs were: materials $39,000 and conversion costs $140,000. Current costs were: materials  $301,000 and conversion costs $1,084,000.

Determine the cost of abnormal rework and spoilage, goods completed, and ending work in process