Alberto Concept manufactures small tables in its Processing Department. Direct materials are added at the initiation of the producti cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspect occurs when units are 60% converted. Spoiled units generally constitute 4% of units that pass inspection successfully in current mont Company is using Weighted Average method for its process costing Data for December are as follows: Compute normal spoilage units. Example of Answer: 4000 (No comma, space. decimal point, or 5 sign) Answer: 2880