2 parts question

ChemTech manufactures chemicals in a continuous process. The company combines various materials in a specially configured machine at the beginning of the process, and conversion is considered uniform through the period. Occasionally, the chemical reactions among the materials do not work as expected and the output is then considered spoiled. Calculate the units to account for, then calculate the units accounted for Inspection Inspection at 20% at 45% Flow of Production Work in process, beginning Started during March To account for Normal spoilage is 5% of the good units that pass inspection. The following information pertains to March 2017: (Click the icon to view the information.) Read the requirement. Inspection at 100% Data table Beginning inventory Units started Requirement A 3,800 units (100% complete for materials; 25% complete for conversion costs) Units in ending work in process Chem Tech had 3,200 spoiled units in March 2017. 44,000 3,400 (100% complete for materials; 70% complete for conversion costs) - Compute the normal and abnormal spoilage in units, assuming the inspection point is at (a) the 20% stage of completion, (b) the 45% stage of completion, and (c) the 100% stage of completion. e is Xation Con X tem