are $1,100 per unit. The current disposal price of the spoiled units is $200 per unit. When the spoilage is detected, the spoiled goods are inventoried at $200 per unit. Read the requirements. Requirement 1. What is the normal spoilage rate? Select the formula, then calculate the normal spoilage rate. (Round the percentage to the nearest tenth percent, X.X\%.) ==Normalspoilagerate% considered to be abnormal spoilage. (Record debits first, then credits. Exclude explanations from any journal entries.) a. The spoilage is related to a specific job. b. The spoilage is common to all jobs