21. (Normal vs. abnormal spoilage; WA) Jacksonville Plastics uses a weighted average process costing system for its production process in which all material is added at the beginning of production. Company management has specified that the normal loss cannot exceed 7 percent of the units started in a period.

All losses are caused by shrinkage. March processing information follows:

Beginning inventory (10% complete—conversion) 8,000 units Started during March 60,000 units Completed during March 53,000 units Ending inventory (60% complete—conversion) 10,000 units

a. How many total units are there to account for?

b. How many units should be treated as normal loss?

c. How many units should be treated as abnormal loss?

d. What are the equivalent units of production for direct material? For conversion?