ak. Process Costing (Ch. 6) i Saved Help Abnormal spoilage was 100 units and normal spoilage is 400 units. Beginning Work-in-Process Inventory consisted of 5,000 units, 20,000 units were started; and 22.000 units were completed this period. How many units were in ending Work-in-Process? Ending WIP units - B Check The abnormal spoilage is 300 units and the cost per equivalent unit is $2 for direct materials and $3 for conversion. The inspection point is at the end of processing. There are 600 units in encing Work-in-Process and normal spoilage is 200 units. What is the cost of spoilage shown separately on the cost report? Cost of pollage