The Finishing department at Mercury Manufacturing applies a high polish to all units and packages them. Thus, the only material added is the packaging, which is added at the very end of the process. Conversion costs are incurred evenly throughout the process. In August, the Finishing department had 2,000 units in beginning work-in-process inventory (50% complete, costing $8,500 in transferred-in costs, $1,450 in direct materials costs, and $16,250 in conversion costs), and 2,500 units in ending work-in-process inventory (70% complete). During August, 15,000 units were transferred from Assembly, with $195,500 in costs attached to them. The Finishing department spent $5,800 on direct materials and $130,000 on conversion costs in August. Two hundred units were spoiled during the month; the Finishing department has a normal spoilage rate of 1% of good units. Assuming that Mercury Manufacturing uses the weighted average method of process costing, find the value of units completed and transferred out, ending work-in-process inventory, and the loss caused by abnormal spoilage for the Finishing department.