Jiminy Jacks produces jacks that are used in many types of automobiles. In the assembly department, materials are added at the beginning of the process and conversion costs are added evenly during the process.
At the start of April 2020, Jiminy Jacks assembly department had 2,500 jacks in beginning work-inprocess inventory that were 100% complete for materials and 50% complete for conversion costs.
An additional 14,000 jacks were started in April and 3,500 remain in work-in-process at the end of the month. The unfinished units are 100% complete for materials and 80% complete for conversion costs.
The assembly department had 2,000 spoiled units in April. The rate of normal spoilage is 10% of good units.

Required

1. Using the format on page 778, compute the normal and abnormal spoilage in units for April, assuming  the inspection point is at 

(a) The 40% stage of completion, 

(b) The 70% stage of completion, and 

(c) The 100% stage of completion.
2. Refer to your answer in requirement 1. Why are there different amounts of normal and abnormal spoilage at different inspection points?