Refer to Questions 4 and 5. Assume that the 2 units of normal spoilage are sold for

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Refer to Questions 4 and 5.

Assume that the 2 units of normal spoilage are sold for $2.50 each. What is the dollar amount associated with the 12 units completed and sent to finished goods inventory?

A. $109 B. $102 C. $96 D. $91

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