8 2 pts The Three Dog Night Company uses process costing in it only department. The company had 4,000 units in the beginning Work in Process for May, and each unit was 30% complete as to processing. During May, the company started 20,000 units and finished 18,000 units. The ending Work in Process for May consisted of 5,000 units that were 80% complete as to processing. The company had 1,000 units spoil during May. All direct materials are added at the beginning of processing and all spoilage is detected at the end of processing. How many units were both started AND completed during May? Question 9 Refer to question 8. Assume that the company is using the average method of process costing. Which of the following is true? Treating the spoilage as normal spoilage would give a higher Cost of Goods Manufactured total compared to treating the spoilage as abnormal. The Cost of Goods Manufactured for May would be the same, regardless of whether the spoilage was treated as normal or abnormal. Treating the spoilage as abnormal spoilage would give a higher Cost of Goods Manufactured figure than treating is as normal. 2 pts