Process Costing

Dear Lecturer,

I have few questions on process costing and these are as follows:

1) What is the impact of normal & abnormal spoilage in process costing (using FIFO method) will these two affect the calculation of equivalent units & unit cost?

2) Inspection takes place when products are 70% complete, what are the impacts from this sentence.

3) Cost transferred in $xx amount from previous department (X to Y), will it affect unit cost calculation for department Y.

Ending WIP 60% completed, beginning WIP 80% completed. Spoilage 5% of unit produce.

I sincerely appreciate your detail guidance on the above. Thank you.

Regards
Acharya