(1 of 4)Complete all 5 steps, you will use answers for next 4 questions. Keep answers for step 4 to 2 decimal points. Albers Refrigerator Compnay produces refrigerators in its Processing Department. Direct materials are added at the start of the production process. Conversion costs are added evenly throughout the production process. Inspection takes place as units are placed into production. After inspection, some units are spoiled due to material defects. Spoiled units generally constitute 4% of the good units. Data provided for April 2015 are as follows: WIP, beginning inventory 4/1/2015 50,000 units Direct materials (100% complete) Conversion costs (50% complete) Started during April 164,000 units Completed and transferred out 162,000 units WIP, ending inventory 4/30/2015 30,000 units Direct materials (100% complete) Conversion costs (25% complete) Costs: WIP, beginning inventory: Direct materials $ 300,000 Conversion costs 88,000 Direct materials added 419,832 Conversion costs added 219,786 (Quest 1 of 4) What are the normal and abnormal spoilage units, respectively, for April when using FIFO