B D 1 A firm uses a process costing system and inspects its goods at the end of manufacturing. The inspection as of June 30 revealed the following 2 information for the month of June: 3 4 Good units completed 24,000 5 Normal spoilage (units) 65 6 Abnormal spoilage (units) 2,000 7 8 Unit costs were: materials, $12.00 and conversion costs, $9.50. The number of units that the firm would transfer to its finished 9 goods inventory and the related cost of these units are: 10 11 12 13 Number of Units 14 Cost 15 16 17 18 19